If no actively enabled the AVR internal pull ups should be off.
Most processors that I am aware off have the pull ups active during Reset.
In this case the data sheet says "no".
So I have replaced R8 = 100K.
Power consumption decreased from 13.1 to 11.4 mA.
It seems that the switch off spike has increased somewhat.
But the relation is more to the overall power consumption
which previously was 20.5 mA. With a additional 1K pull down resistor
the change is minimal.
8 MHz internal oscillator: (still 5V for the processor).
further decrease from 11.4 to 6.6 mA @ PWM-Clock ~4kHz
So I guess we will be around 5.5 mA when reducing VDD to 3.3V so nearly on target.
Saw during setting the fuses there is a ATTINY15 compatible 6.4 MHz mode
With this clock we are at 5.5 mA at 5V already.
But something is wrong as the PWM clock drops to 800 Hz.
with best regards
Andreas