The buffer size doesn't affect the overall-average amount of "work" the computer is doing...
Usually the audio recording* isn't the problem... It's the other multi-tasking that the computer is always doing. A bigger buffer allows more time for the other tasks to finish.
Usually the problem is a too-small buffer. The buffer overflows before the background tasks are completed and you get a glitch. It's not the total CPU utilization, it's just that a background operation is "hogging" the CPU for a few milliseconds too long.
A more powerful CPU finishes those tasks faster and you can get-away with a smaller buffer. A faster hard drive (or SSD) can read-empty the buffer faster.
* Of course, real-time effects eat-up CPU time, and mulit-tracking or high-resolution audio is more data to deal with.
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