After fooling around in my Windows VM I gotta say it feels like performance has decreased a lot from 24.10.
I assigned the VM 3 cores which are utilized 100% all the time according to task manager.
The metrics on the TrueNAS GUI do not work but incus top reports CPU times of over 250. I have no idea how to interpret this value though as I haven’t worked with incus yet.
I created a new Windows VM from scratch just to be sure and it now shows >350 CPU time in incus top. The actual CPU usage according to htop is about 20% (of one core) combined at that moment.