Again, if you are considering only a few off-screen sprites to track variables and such, any discussion of 1000+ sprites is simply irrelevant to the use case and not worth discussing. I'm sure you can measure performance impact with a million sprites. But that has no relevance whatsoever to using a few off-screen sprites. The question is can you measure any significant performance impact with a few off-screen sprites? The answer is no, the performance impact is negligible.
Even if we added an empty object to do things like orbit other objects around it, the engine would still have to track its position, and flag it as invisible. That's exactly what an invisible sprite does too. So I don't see how an empty object would improve anything in that case - the engine still has a tiny amount of work to do, similar to an invisible sprite, and so if you go and make a million of them there will be some performance impact. But the per-sprite performance impact is already so tiny, it doesn't seem to matter at all.