When looking_at_block or looking_at_fluid is enabled in the debug options, FPS is impacted by server tick rate

When you have either looking_at_block or looking_at_fluid enabled in the debug options then look at a block or fluid, then your FPS drops by an amount proportional to the randomTickSpeed value. For me, it goes from 150 FPS down to around 7 FPS. Individually they lower it to around 13 FPS instead of 7 FPS.