What's not counted:
Database operations, e.g. the portion of execution time spent in the database for DML, SOQL, and SOSL isn’t counted, nor is waiting time for Apex callouts., SOQL
https://help.salesforce.com/s/articleView?id=000339361&type=1
A and C Optimizing SOQL query performance and avoiding nested iterations are directly related to reducing CPU usage in Apex, making A and C the best practices for managing the Apex CPU limit.
Using Map collections helps with memory efficiency and reduces the number of SOQL queries or DML operations, but it doesn't directly affect the CPU limit. It's more about avoiding the SOQL query limit or improving data access performance.
CPU time is consumed by SOQL queries and nested Apex iterations.
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