When the encoder would normally just drop processing a moving frame with P or B frames, low CRF will force it to process it as a full quality frame.I'm not convinced there's a relationship between bitrate/crf/qp and CPU usage. And if there was one, higher bitrates & lower CRFs "compress less" and therefore would be easier on the CPU, not harder.
This isn't saying that it will definitely be worse but from what I have seen, there is a point where borderline users duplicate more frames with lower CRF values