That's great, thanks!I had no idea this is a feature, I haven't tried it yet but seems like the perfect solution! After I have tested I'll mark solved.
Actually the problem is most likely not my PC, since the server is running on a dedicated system. Here are specs: CPU: AMD Epyc 7351P, 4GB Memory.
Also I already checked timings and 129% of the tick are scheduled blocks (which I believe are always active repeating command blocks), and if I disable only the boat thing then it drops significantly.
Ok you can do something like this: execute positioned x y z if entity @p[distance=..0.4] run tp @p -69 10 69 Replace x y z with the location where you want to be checking for the player. (Btw make it always active repeat)
I saw some youtube cover a similiar issue some time ago. It could be because your mouse DPI might too much for minecraft to lower. Try to lower it in your mouse software to maybe 100 hertz. I wish you luck.