As of 26.2 Snapshot 3 on both Graphics APIs (Vulkan and OGL) It still does, but at lower rates than before
Attached is a video (apologies for the slightly low framerate, this is due to recording) but notice the FPS, it drops by a ton looking at a baby mob
looks like its fixed as of 26.2 snapshot 8, the FPS drop between baby and adult zombie for example is practically the same