Really?
First off, DX12 isn't to remove CPU overhead it's to REDUCE it. This isn't a new concept and the idea behind it is to then use more of the CPU now it's available.
IE 1mil draw calls use 30% of the cpu on DX11 and this is reduced to 2% on DX12, now you can straight up take that or as in the case of this game, use the decreased performance to increase the drawcalls dramatically. So now using 10million using 15-20% of the cpu maybe. The difference being that 10million draw calls would use 300% of your available CPU power.
The idea behind reducing overhead it to then reallocate that spare power. This is also a RTS, RTSs are in general and always have been massively cpu limited outside of the graphics side. SO removing the DX11 overhead allows the fps to jump, changing resolution DOESN'T change the cpu amount being used for the game itself and all the AI being involved.
In many many RTSs performance doesn't scale well across resolution if at all.
http://www.tomshardware.co.uk/overclocked-graphics-gpu-afterburner,review-31955-14.html
the 5870 is faster (by 0.1 fps) at 1920 over 1650. Yes old cards but meh, supreme commander is my go to RTS that I remember and the first result I found. This isn't uncommon or even remotely new.
There are many more possibilities, efficiency, performance. CPU cores are designed to focus load onto less cores because it saves power. It could be a quirk that at 1080p the driver overhead means it can work in two cores and power down the other two cores. At 4k, the driver overhead means the driver spreads the cpu load across 4 cores which actually frees up a few percent of spare power from the main game cpu thread giving a boost to the game threads rather than the driver threads.