I'm getting quite fed up with this bug. It's to do with the network and mail getting into some loop or other.
I make extensive use of a VPN to connect to the company email system. If I open mail without connecting the VPN, I'll frequently get 200% cpu as the 747 trundles down the runway for take off (i.e. the fans run flat out on the MBP). If I *connect* the VPN, then the fans go off again.
Once settled down, the CPU levels drop back to normal levels. Or as of this moment, 130%.
When the mail thing finally annoys me enough, I'll quit it - wait for the processes to die (this frequently takes 10 seconds - as shown in Activity Monitor). Then restart it. Et voilla, back to normal unless the VPN drops out.