Yes, we create at least one Entity per GameObject, and there are a few cases in which we create additional ones (for skinned meshes and particles/trails), but if you don’t have on the order of 10k GameObjects, then that entity count does seem very high.
I’m not sure offhand what might be going on with the shadow counts. It would be interesting to compare the results to a bare-bones Unity project (perhaps just a single cube) and/or a non-Unity visionOS project. I can make a note to try that.
is having that many entities costly in performance on their own? or only when they or their hierarchy are changed?
there is a lot of gameobjects that are just used for readability rather than the transform they provide, they are essentially an identity matrix and/or unused for their transform
As far as I know, having a large number of entities shouldn’t be an issue in and of itself. However, if you find that that causes slowdown, it’s definitely worth filing a bug report and letting us know the incident number (IN-#####) so that we can investigate.