A practical performance breakdown of dynamic light sources in Unreal Engine. Is a Spot Light really cheaper than a Point Light? How does a Rect Light handle Lumen denoising, and when do Emissive Materials tank your FPS?
https://dev.epicgames.com/community/learning/tutorials/v78w/unreal-engine-5-local-lights-performance-breakdown-spot-vs-point-vs-rect-light