There's visible lag & stutters opening the control center on my Series 10.
Likewise, while it performs "fine," interacting with the UI still feels sluggish on Tahoe on my M4 Pro compared to Sequoia. I still have another M4 Pro with sequoia on it and it's a night and day difference, in favor of Sequoia.
There may not be any real performance loss but there is definitely UI latency and it's very noticable.
Like others have said, check whether you have any Electron apps that weren’t updated with the latest Electron framework. Both my M1 Pro and my work M3 Pro don’t feel any slower (unless I open an offending Electron app). I was updating a Mac that uses Sequoia yesterday and it didn’t feel any faster.
Likewise, while it performs "fine," interacting with the UI still feels sluggish on Tahoe on my M4 Pro compared to Sequoia. I still have another M4 Pro with sequoia on it and it's a night and day difference, in favor of Sequoia.
There may not be any real performance loss but there is definitely UI latency and it's very noticable.