I recently had a problem, where I had a large scene with multiple animated characters. I to got to the point where if I wanted to play animation it was going at 3 fps with all collections disabled (so empty viewport). Even if I wanted to show only a single character to check how the animation looks it was not possible to do so. What Sam wrote is a valid concern, but at the same time you can set whole collection to not be displayed and rendered and will get the behaviour where calculations are being done, while objects are not displayed. When I'm disabling a collection I expect it to have no impact on the scene, not only to be not rendered. Please solve this.

As my task was merged to this already closed ticket, I would like to add a note:

Added quick demonstration video showing problem: https://youtu.be/mhAbRRfYAmY