Looking at that scene again and checking up the DX11(,1) addition of the feature to DX the reason why that scene and the others - except for the one that dropped 4fps - aren't see a hit with the tessellation is because it is indeed a foreground feature in DX and the real aspect that hits performance with it is in the shadow mapping pass. All the scenes except for the one that drops 4fps have a scene configuration that won't add a tessellation burden to the shadow map pass.
If you did the same scene again and rotated the character 180degs - so that the sun was on his back and his shadow cast into the near foreground - you should see a difference in performance and a difference in the shadow being cast - like your other scene shows. To be fair I think a 3060ti is overkill for showing the performance difference because the game has too much headroom at those settings in cross-gen, and probably runs higher LoDs to begin with because of the excessive VRAM, so the tessellation won't be doing very much compared to being off.
I also suspect PlayStation's tessellation feature is still based on the code they did back in the PS3 era on the SPUs (IIRC), so it won't be limited to the foreground and in turn causing a bigger performance hit further into scenes.