No, cpu wise there should not really be an overhead, as it just uses docker or podman to run the application in question. the only bottleneck i see could be host filesystems that are not supported by docker/podman and therefore could lead to slow file access in the container.

In the end you could use any distro which desktop you like (which could be Debian stable, or something immutable) and then get your applications from the latest and greatest with Distrobox

If you like web tools maybe https://github.com/Frooodle/Stirling-PDF could be something for you.

The first layer in that docker container is actually KVM. So you run the container to run kvm, which then emulates osx.