How is the performance of AvatarMask?

Unity Engine
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1

If there are only bones without SkinnedMeshRenderer, and when the number of these unused bones exceeds 100, is it necessary to have an AvatarMask?

Which has higher computational overhead: calculating the transformations of these bones, or the overhead brought by the AvatarMask itself?

(Assuming I cannot delete these unused bones)

2

And will there be any negative consequences if I delete these unused bones (only deleting the Game Objects, while their animation data remains)?

3

Bone masking is far cheaper then bone animation calculation. And no, AvatarMask isn’t needed when you have 100+ bones.
You can remove bone GameObjects if you don’t need animation bone position feedback (IK or bone attachments for example). You will get performance benefits.