This has been discussed already several times, for example here:
https://www.fsdreamteam.com/forum/index.php/topic,34127.msg212729.html#msg212729- if the fps drops happens during Boarding, where there's a combination of walking passengers and seated passengers, that's the time the impact is the most, and you must accept the drop. It should improve when all passengers are seated
- if you have the cockpit door opened or you are using an external view, you should also expect some performance loss, since all passengers are visible
- if you CLOSE the cockpit door, you should see a visible improvement but, unfortunately, MSFS 2024 after SU3 is not as good as MSFS 2020 ever was (or pre-SU3) to full optimize invisible objects that didn't pass a visibility test.
As explained in all other threads, Seated Passengers are NOT controlled by GSX in any way: they are just part of the airplane, as if they were extra seats or extra details, other than turning them off so their become invisible, there's nothing we can do: we are in the Asobo hands for their optimization.
The settings that controls their complexity is the Object LOD setting, it might improve turning it down.