@zefman Nice finding.
Personally I wouldn't worry about that in a heavy-data app, since Eloquent, or any ORM for that matter, is rather not good performance-wise and I would not use it at all (or at least leverage just some of its features).
I suppose Doctrine would behave better. If you have a chance to profile it with the same data, would be great.
And to answer your question: appends -> toJson/toArray will be affected, that's all I can think of. Obviously if you don't use accessors, because otherwise it will matter.
Also please try this - I wonder how much it will reduce the response time:
public function hasGetMutator($key)
{
return method_exists($this, 'get'.$key.'Attribute');
}