Did a test by turning off internal and external shadows in my indoor fight. Negligible difference. Then I found something interesting, at least to me:
I began to disable the two flame sources in the room. Surprisingly, the number of lights stayed the same and the lighting was there, even though the flames were not. I used SDT 13 that shows number of lights, and number of active lights.
So the flames you see are not the lights. The light effect is. I do not know where to click to disable it.
I killed the 12 enemies and my FPS went to between 12-30, depending where I looked. I would look at a wall in the room and I stilled showed a total of 13 lights even though they were not in that room. My FPS would still dip down to 8 or so even when all the enemies were dead, making me think that the NPCs do not have significant impact on the FPS in my case. I exit the room through a load door and the light count remained at 14 even though the active lights would vary depending where I looked. I disabled 2 more flames but the place remained lit and the total light count stayed the same and the place was still lit.
I was then surprised by a Ravager Fury who cast a fireball. When he did, the light count went up by 1 and then down by one when the spell expired in a couple seconds.
What I can conclude from this (which modders probably already know and are letting me ramble) is there are multiple types of lights:
Torches which cast light that is extinguished when the torch goes out, have a measurable impact on FPS.
Flames in a room seem to be fake light sources with little impact.
Lighting areas in a room have a measurable impact on FPS (I do not know how they are placed).
As was mentioned earlier in this thread by Nephenee13 that there was a FPS problem with one NPC in the room makes me think the room had a bunch of light areas possibly.
I wonder if Cava Obscura would make a difference in the room as it darkens interiors? I will try this next.
EDIT: Cava Obscure seemed to give me a couple FPS on average, so there was benefit from it. However, in a room of dead npc's and an area showing 13 lights, I should not have 8-11 FPS when facing in certain directions. The number of active lights out of total lights do not seem to relate to the FPS on a consistent basis. I could be showing 9/13 lights with 25 FPS and 7/13 lights with 11 FPS.
So other than opening the CS and changing the lighting in Fort Homestead to see how the lighting effect plays on FPS, I do not know where else can go with this, other than to Skyrim
I wonder if out the multitude of ini settings there is one that affects this.