Hello,
Thank you for the suggestion Jesse, unfortunately not the case. The xrefs are referenced as Attachments, but there were no difference in plot preview performance after reattaching xrefs as Overlay.
It takes around 10 minutes to preview one view port, the most of the time AutoCAD ruining Hide Engine. I could not find a way to decrease plot preview time. It seems that this is the time that is needed to preview Legacy Hidden View port with such complex graphic.
Regards,
Artiom