I have had some success making these changes within Zoom on Surface Pro 7 tablets:
If experiencing high CPU usage or overall computer slowness when in Zoom Meetings, it could be due to the amount of hardware resources (such as CPU, GPU, and RAM) being used by the Zoom app to transmit high quality video to and from the computer. Making the following recommendations should help eliminate some of the load on the hardware:
In the Zoom Desktop app, click on Home > Settings (the gear icon in the top right corner) > Video > Advanced.
Start by unchecking the box next to “Optimize video quality with de-noise” setting.
Next, change the Video Rendering Method from Auto to Enable.
Exit Zoom from the system tray area or by right clicking the taskbar shortcut and select Quit ZOOM.
Ask the end user to confirm whether this improves their next Zoom meeting.
If those changes don't improve it enough, you can disable Virtual Background hardware acceleration and/or Receiving video as well.
I hope that helps!