MQTT disabled tag overhead

I am creating UDT 'building blocks' that device UDTs then inherit off and I am wondering is it better to create additional variations of the blocks without certain tags or is there much overhead to disabling the unneeded tags.

I will give an example, to better explain my point.

Creating a power meter UDT and in his these inner UDTs

Current
Voltage
Digital Inputs
...

My current block looks like so

I now want to create a power meter device that doesn't have harmonics, ideally I would just still use the MX_Current UDT and disbale the THD tags and this is what I usually do, but now heading into a bigger scale project that is using MQTT and could have upwards of 1 million tags, is it a better idea to create an additional MX_Current UDT without the harmonics values.

I would imagine that most of the overhead would just come fom the DBirth message and after that processing should be pretty minimal? but I haven't been able to find any good information to confirm or deny.

If there is significant overhead would this take place at the edge, broker or engine end?

Could some processing be done at the broker level be done to drop any tags that have a Bad_Disabled quality? Or would this then break engine trying to turn the tags back into UDTs?