NO_HZ_FULL vs NO_HZ_IDLE: ~300ns cyclictest latency regression from context tracking overhead

Hi,

I'm seeing a consistent ~300ns average latency increase in cyclictest when
switching from CONFIG_NO_HZ_IDLE=y to CONFIG_NO_HZ_FULL=y on a PREEMPT_RT
kernel. I'd like to understand whether this is expected behavior or if there's
room for improvement in the context tracking overhead on x86.

Hardware:
  - Intel Xeon Gold 6338N @ 2.20GHz (Ice Lake SP)
  - 32 cores / 64 threads, single socket
  - L3 cache: 48 MiB

Kernel: 6.12.78-rt (PREEMPT_RT)

Boot parameters (identical for both tests except nohz_full/isolcpus):
  nohz_full=1-16,33-48 isolcpus=nohz,domain,managed_irq,1-16,33-48
  rcu_nocbs=1-31,33-63 kthread_cpus=0,32 irqaffinity=17-31,49-63
  intel_pstate=none nopti nospectre_v2 nospectre_v1 psi=0

Cyclictest command:
  cyclictest --priority 95 --nsecs --histofall 40000 --smi \
    --duration 7200 --affinity 1-15,33-47 --threads 30 --mainaffinity 0

Config difference:
  NO_HZ_IDLE build:
    CONFIG_NO_HZ_IDLE=y
    # CONFIG_NO_HZ_FULL is not set
    # CONFIG_TICK_CPU_ACCOUNTING is not set

  NO_HZ_FULL build:
    CONFIG_NO_HZ_FULL=y
    CONFIG_VIRT_CPU_ACCOUNTING=y
    CONFIG_VIRT_CPU_ACCOUNTING_GEN=y

Results summary (30 threads, 2-hour run, values in nanoseconds):

                    NO_HZ_IDLE          NO_HZ_FULL
  Min (range):      1697 - 1783         2026 - 2182
  Avg (range):      1876 - 2000         2131 - 2333
  Max (range):      2017 - 14491        6832 - 11539
  SMI:              0                   0

The average latency shifts from ~1930ns to ~2270ns, a consistent ~300-350ns
increase across all 30 threads. The minimum latency floor also rises by
roughly 400ns.

My understanding is that CONFIG_NO_HZ_FULL forces
CONFIG_VIRT_CPU_ACCOUNTING_GEN=y on x86, which adds context tracking overhead
on every kernel entry/exit. Since cyclictest does a clock_nanosleep() syscall
every 1ms, this overhead is hit on every cycle.

Questions:
  1. Is ~300ns of additional overhead from context tracking considered
     acceptable/expected on Ice Lake with PREEMPT_RT?
  2. Has there been any work on reducing the context tracking cost on x86,
     or making VIRT_CPU_ACCOUNTING optional with NO_HZ_FULL?
  3. For RT workloads that do periodic syscalls (not pure userspace polling),
     is the recommendation to simply stay on NO_HZ_IDLE?

I can provide full histogram data or run additional tests if helpful.

Thanks,
Ionut