Oh NV certainly do, but let's not forget Hairworks Version 1.0 while tanking performance did look great. Especially on animals and monsters as well. As an NVIDIA user I saw only a 10-15fps drop in the heaviest of cases, and it actually lined up really well with the performance hit TressFX 1.0 had on launch for cards; which sadly still hasn't been used on animals ( I wish CD managed it in the new Tomb Raider. )
The over reliance and amount of tessellation was entirely on NVIDIA though. That x64 amount was bonkers, and both Kepler and Hawaii GPUS folded in at that amount. It was only Maxwell and Fiji that could manage it.
Thank goodness CDPR managed to finally patch in a slider to adjust the amount, although that's also something they should have done before launch really. So both parties there have some blame, but NV has the majority.
Now considering HBAO+ though, which was considered a performance hog by quite a few people; it seems NV have finally managed to get out not only better visual fidelity with it, but also reduce the performance impact a lot. In fact, the performance impact shown in Rise of the Tomb Raider shows it making the 980Ti lose more than the FuryX.
We don't know however if it was simply the Ad Hoc solution implemented from NVIDIA, or if CD licensed the Source Code there and improved it themselves. It is worth noting though, that the latest Tomb Raider patch specifically mentioned improvements to HBAO+, so CD could very well have access to the source code.