Yeah, I have noticed a big drop in performance with Ray traced scenes, particularly with Movie Render Que, and I have also noticed a 20-40% increase in VRam usage for a identical scenes, so for now I cant upgrade to 4.26 unless I buy a 3090 cos all my renders crash due to Vram (3080).
Ray tracing does look significantly better in 4.26 though, better denoiser and better shadows.