if the event is done correctly, it should not add too much to the lag - you'll need hundreds of events like that before the game lags. That is why Shaz was suspicious about the statement of lag if done by events.
Even if your map is 100 tiles high, it would need to have a large portion of it as events before that becomes laggy.
However, if your map is that big and can't be divided, then you'll need to think very carefully about the alternatives.
events are the only dynamic elements on the map by default.
Region-IDs can be used to identify the positions, but they would not change the map itself without events or an alternative.
One alternative would be a plugin for dynamic map changes, another alternative might be dynamic doodads.
In both cases you would need the parallel process described above or something similiar to identify if the player steps on such a tile and then change that tiles display.
It will not be easy - you might get better results if you can make the map smaller and use events.
third option would be a dedicated plugin for this, but that needa someone to put in a lot of work to program something like tsukihimes mapchange script for VX Ace.