The last hotspot release installs the following files in order to run the
`perf` utility with elevated privileges:

/usr/share/dbus-1/system.d/com.kdab.hotspot.perf.conf
/usr/share/dbus-1/system-services/com.kdab.hotspot.perf.service
/usr/share/polkit-1/actions/com.kdab.hotspot.perf.policy

Sources URL: https://github.com/KDAB/hotspot/tree/1.4

and notably
https://github.com/KDAB/hotspot/blob/master/src/hotspot-perf-authhelper.actions
which is processed by kauth.

The package update is currently available in a branch:
https://build.opensuse.org/package/show/home:krop:branches:devel:tools/hotspot

# cat com.kdab.hotspot.perf.conf 
<!DOCTYPE busconfig PUBLIC
 "-//freedesktop//DTD D-BUS Bus Configuration 1.0//EN"
 "http://www.freedesktop.org/standards/dbus/1.0/busconfig.dtd">
<busconfig>

  <!-- Only user root can own the foo helper -->
  <policy user="root">
    <allow own="com.kdab.hotspot.perf"/>
  </policy>

</busconfig>

---
# cat com.kdab.hotspot.perf.service 
[D-BUS Service]
Name=com.kdab.hotspot.perf
Exec=/usr/libexec/kauth/hotspot-auth-helper
User=root

---
# cat com.kdab.hotspot.perf.policy
<?xml version="1.0" encoding="utf-8"?>
<!DOCTYPE policyconfig PUBLIC
"-//freedesktop//DTD PolicyKit Policy Configuration 1.0//EN"
"http://www.freedesktop.org/standards/PolicyKit/1.0/policyconfig.dtd">
<policyconfig>
   <action id="com.kdab.hotspot.perf.elevate" >
      <description>Elevate Privileges</description>
      <message>allows to run perf as root</message>
      <defaults>
         <allow_inactive>no</allow_inactive>
         <allow_active>auth_admin_keep</allow_active>
      </defaults>
   </action>
</policyconfig>