Haven't seen a recent topic on this, but there is an old one here: https://forums.focus-home.com/topic/29922/scoreboard-causes-fps-drops
But since I think the 1.1 patch I've noticed that my FPS drops from 100+ to around 50-60 when I hold tab to show the scoreboard.
Specs in sig. 1440p res. All lowest settings except 16x Anisotropic Filtering. Latest NVIDIA driver (419.35).