For reference, this was cross-posted on the Godot Q&A: https://godotengine.org/qa/133770/have-multiple-directional-lights-with-shadows-together-scene
Using more than 1 DirectionalLight will always have a significant performance impact, especially if shadows are enabled on more than 1 DirectionalLight. Doing so will also worsen shadow quality, as the shadow map texture will have to be shared for multiple DirectionalLights.
Even if it doesn't look physically accurate for your game, I strongly recommend sticking to 1 DirectionalLight for best performance and quality.
I've already try with omni light but the result is not the same, and i get some weird artifacts from the shadow mapping.
OmniLights with shadows are not intended to be used as a replacement for DirectionalLights. You could increase the shadow atlas size (or use a distant SpotLight instead), but it will never look ideal since there is only one shadow "split" to speak of.