Reproduction steps:
1. Open the attached “VFXIdleGPUIssue.zip” project
2. Make sure Game and Scene Tabs are not open and closed in the layout
3. Open the “Scene2” scene
4. Open the Windows Task Manager
5. Make sure Unity Editor is in focus
6. Observe the GPU usage of the Editor in the Task Manager

Expected result: GPU usage is low ~1% because no 3D rendering is done in the Editor
Actual result: GPU usage is very high ~30-40%

Reproducible with: 2023.1.0b1, 6000.0.62f1, 6000.2.13f1, 6000.3.0f1, 6000.4.0a4, 6000.5.0a1

Reproducible on: Windows 11
Not reproducible on: No other environment tested

Notes:
- Changing the Culling Flags on the VFX asset does not seem to have any effect, the issue is present with all Culling Flags dropdown options (“Recompute bounds and simulate when visible”, “Always Recompute Bounds, simulate only when Visible”, “Always Recompute Bounds and Simulate”)
- Disabling the “BurstVFX” GameObject makes the GPU usage go down
- Keeping the “BurstVFX” GameObject active but disabling “RenderTextureCam” GameObject also makes the GPU usage go down
- Keeping both “BurstVFX” and “RenderTextureCam” but unassigning the “Target Texture” from the Camera, also makes the GPU usage go down