revert-layer <https://developer.mozilla.org/en-US/docs/Web/CSS/Reference/V...> may be relevant to the situation you describe. Not the simplest thing, but it’s a tool most don’t know about yet which can do that kind of thing.
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On :where(). It’s easy to see why :has() can tank performance: it’s doing a whole new complicated thing. :where() is a good deal simpler, and this specific form of it (where it’s the entire selector) has only the effect of zeroing specificity. I’d be mildly surprised if the performance difference from wrapping an entire selector in :where(…) was measurable even in a worst-case synthetic document.