I was getting ~22% CPU utilisation on a Surface Pro 2. RACaoutu's fix did the trick with the following differences:
- Only had to kill the one offending OneDrive process, no second process
- The folder in the AppData/Local area to delete is now called OneDrive.
Also, before I did the above, I ran the troubleshooter as described elsewhere to Reset OneDrive. That just cranked the CPU utilisation up to 50%+ and sat there in its "maintenance check" screen for 15 minutes. So the troubleshooter has not been upgraded with smarts to fix this particular problem.