In what situation does this drop in utilization occur?
It is a bit important to know if it is when the system is idle or under very light load, and you open task manager and utilization aparrently drops, or if the system is under heavy load, and the utilization seems to decrease when opening task manager.
If the system is under very light load, and you open task manager, the utilization of the CPU will briefly increase quite a bit, only to revert to low percentages almost immediately after this.
This can be one likely explanation of the behaviour you see