UDIMs and performance

Any UDIM experts care to comment on performance?
UDIMs are used all the time in post vfx workflows to enable high quality textures.
But in realtime is there a tradeoff in terms of performance?
Is it the number of UDIM tiles or the combined texture size ie 2 vs 4 or 8k that is more of an issue?
Appreciate any feedback!

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Found this while searching for information on UDIMs. I would be curious on this as well if someone has a thought.