No, scroll views are not considered to be dynamic moving content because when you scroll a scroll view, you are moving a panel. You only get the performance hit if you're moving or modifying widgets inside a panel. Moving panels around is quite efficient.
The idea behind moving things to separate panels is that if you have something changing every frame (like some slowly animating gradient), then it's more efficient to put it on a separate panel so that its change doesn't affect other widgets. All widgets get batched into as few draw calls as possible, so if you have 1000 widgets and one of them is changing, it will cause all 1000 widgets to re-fill their geometry, which is far less efficient than just one.