Outside of your statement regarding ChatGPT, I totally disagree.
There have been fundamental changes to Tahoe vs Sequoia and I'm too lazy to exactly check, however this is where it lands through my testing over the last several months on Tahoe including the latest .3 Beta 3.
1. They are definitely changing something in the graphics subsystem. I see updated drivers especially for AMD. Intel and M series folks report glitches and bad performance overall for the GPU.
2. Memory managment including WindowServer changes are huge, there is a lot of inconsistency and bad performance across the board and it just "feels different" than Sequoia. Simple tasks take longer. Idle times eat up memory and CPU/GPU cycles for no apparent reason, even after turning off transparency for Liquid Glass.
We are already at .3 release and the performance is horrendous (especially on Intel).
I have a 2019 higher end Mac Pro and an M1 Max MacBook Pro and an M4 Pro MacBook Pro and all of them suffer one way or another from bad performance.
I've been using Macs since the 90s so I know exactly at what point macOS releases get better on each release, as well as remembering OS's and performance improvements ie Leopard vs Snow Leopard.
The way I read this your points are not in disagreement with what I said.
1)
I do not dispute there are changes to the graphics stack. For one thing Tahoe introduced Metal 4 which absolutely requires driver updates and is a very different API.
There may be issues and optimisation left to be done, sure. But overall my tested graphics performance on machines from M1 to M4 has actually improved (very slightly) on Tahoe under intense workloads
2)
I did acknowledge it's possible to expose a leak in WindowServer; In some CrossOver uses I've had it hit 20GB+. But it's non-trivial to trigger and doesn't occur in regular use. Furthermore I don't believe the issues OP is experiencing relates to memory at all. Not resident memory, not swap and not compressed memory. It's all a red-herring IMO.
Enabling "reduced transparency" also shouldn't have any effect at all, because the complete transparency and lighting shader code is still executed, and in fact it adds another post processing and alpha blending step *after* regular UI calculation to reduce the transparency effect. This has at least been how it's worked for a long time including at least 26.0 - For modern hardware it also really shouldn't break sweat at all to render a bit of transparency.
macOS 26 has bugs and issues, as all operating systems do. Some I particularly find annoying is that the Spotlight Apps view, when triggered with the trackpad gesture, can sometimes glitch out and when it does, it refuses to open at all and requires hitting escape followed by triggering Spotlight with cmd-space before it will work again. And also the OS can get into a state where swiping between spaces in Mission Control blacks out your wallpaper during the swipe. killall Dock will temporarily fix it.
I have not really experienced responsiveness or performance problems myself, in fact overall I think Tahoe runs ever so slightly snappier than Sequoia, but I am not disregarding the experience of those who have experienced such issues. I just feel very confident it is not related to memory behaviour, and the memory numbers we actually got in the original post are all well within reasonable ranges I think.
I do feel fairly confident that it's possible the issue can be resolved by removing some extension, relaunching a particular application or service rather than the whole system or similar.
I'm sure Apple would love to fix whatever root cause is behind all of this (assuming it's even their software at fault and not something third-party), but I can also say that the type of bug report that always gets buried at the bottom of my TODO at work is "after a long period of time x happens" or "thing randomly happens" with no further details. It can still be valuable details but more information than or concrete details is practically a necessity to get anywhere with the issue, especially if your own QA team or yourself can't replicate it.
And performance is also a bit tricky to discuss in bug reports. A lot of bug reports I get in are also just a mismatch of expectations. I'm not saying anyone in this thread does the following but I've gotten in tasks that just say "content is slow to load when on bad network".... Yes... It is... What on Earth am I expected to do about it? The content is already compressed and minified. A higher end 2019 Mac Pro or Mx Max with 32GB of RAM are machines that can deal with a lot but if Apple gets bug reports saying xyz is slow, I bet the reports need a lot of noise behind them before they get prioritised, because they probably get a decent chunk of those from folks running the OS off of a 5400RPM hard drive and doing a recursive file scan of everything on their 8TB drive or something like that.
And keep in mind that performance issues are not universal. Even with long uptimes and Safari constantly running with a variety of pages