I've tried VRS(Tier 2) before on 3DMark and Wolfenstein Youngblood, but I wanted to take a look at it in Gears Tactics and get some better screens and footage. VRS(Tier 2) provides a 7% peformance boost at 'On'(Quality) setting, and 16% at 'Performance' setting.
After looking at the screens and the footage I'd say that there's not much downside to using the 'On'(Quality) preset. 'Performance' setting would be a no-go, imo. In the quality mode it gives better definition to certain edges, and on many objects a perceived higher res look compared to not using it(thanks to less DRS drops). Downside seems to be emissives, like smoldering fire or lights on characters and npcs armor.
Xbox Series S|X may as well enable it as it can prevent resolution drops from not meeting DRS frame rate target.
Used 4K resolution with DRS enabled with 60fps target. This allows the game to scale the res to the max possible while still hitting 60fps target I took 2 sets of screens: one set with equal overclock on the GPU, this is how you can test DLSS in DOOM Eternal to see tradeoffs at a certain fps target. Then another with stock clocks vs overclock to see if a slightly more powerful system can use VRS(Performance) in tandem with higher DRS results to make better looking image.
VRS 'OFF':
VRS 'On':
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Stock(VRS 'Off') vs OC (VRS 'Performance'):
VRS 'OFF'(Stock):
VRS 'Performance'(oc):
Lastly a 4K video comparing VRS 'OFF'(on the left side) vs VRS 'ON'(on the right side). First at regular speed and zoom, then at 50% speed and 150% zoom.