Udts without instance Tags count toward the tag count?

As you can see, in the 'udtTest' tag provider I only create a udt library, but the tag count is already 48326.
My question are:
1.if I don't create any instance of these udts, it still count toward the tag count?
2.do udts without instances still consume gateway cpu resource?

The tag count on that page counts folders and tags, and UDT definitions/instances are made of folders and tags. It is tracking the total unique clickable rows in the tag provider + 1.

Static resources like the definitions would not be active resource hogs.

If you are connecting to PLCs the status pages for those devices will be a little more aligned with the number of active connections if that is what you are looking for in that Tag Count metric.