I noticed that this option really worked and that there is a gain in FPS but above all FPS stability so the game is smoother, this is very noticeable for me.
Steam has changed its interface a lot in recent years with hidden options (few people in the community talk about it) and that's shaking up our old habits a bit

I strongly recommend that people who do not have super beefy PCs absolutely leave this option by default and therefore activated.