I've noticed that even after quitting Xcode 13 and simulators, the battery drain is still there (M1 Max 2021). I'm not just closing windows - I'm quitting the applications completely.
It's most noticeable while my MacBook sleeps: the battery consistently loses 2% or so per hour. Not a big deal for a couple of hours, but if I leave my MacBook sleeping for 2 or 3 days, I come back to find the battery almost dead. This is very consistently reproducible. If I open Activity Monitor, the '12 hr battery drain' records show that Xcode was indeed the main culprit, despite the fact it was no longer running.
Also reproducible: if I cold start my MacBook, and don't open Xcode, sleeping will drain almost no battery, even over longer timespans. Although it might seem odd that the battery drain persists after quitting, it's pretty clearly Xcode that is at fault.