In my case: iOS 17 Simulator & SwiftUI Preview Mode cause this problem. Just use iOS 16 Simulator.
My env is Xcode 14.3.1 & Xcode 15 beta 5.
When I open SwiftUI-based project and preview in Xcode 14.3.1 & iOS 16.4, there is no significant CPU usage. However, when I switch to iOS 17, the high CPU usage issue occurs.