7700K @ 4.5GHz
GTX 1080 Ti @ ~2000MHz (+/-50MHz)
16GB DDR4 3200
SSD
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Ultra/Max Settings
except HBAO instead of HBAO Full.
Motion Blur disabled via user.cfg. <--- no idea if this worked, but I did it.
1440p
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With the above, I'm averaging ~90 fps with no drops below 60 outside of conversations*. I don't think I've seen VRAM go over 4GB yet but I wasn't really paying attention to that.
HBAO Full is an absolute pig; dropping it alone massively lowered GPU usage and gave me enough headroom to reliably lock at 60fps 90% of the time. I'm sure there's a visual difference but it's not immediately noticeable for me. With it on, I was getting frequent stutter on the first planet as the framerate briefly dipped into the 50's.
DOF seems buggy and kind of poorly executed in general but lowering the setting doesn't fix it, turn it off, or improve performance significantly. Is there a user.cfg line to disable it entirely?
*Most conversations cause sustained drops at 1440p
regardless of settings. It only happens when the camera is in tight over my shoulder and focused on an NPC but that's pretty much half of every convo in the game. I used a repeatable conversation with "Tired Face" lady to sloppily benchmark the problem and no combination of settings would prevent the sustained drops below 60 fps. Highest I was able to get it with ridiculously low settings was 51 fps. I assumed it was a CPU problem so I capped fps to check GPU/CPU use: stable ~35% CPU use for the duration whereas the GPU spikes to 100% during the drop. At this point, I think it might be a bug with
my character's hairstyle due to the over-shoulder cam variable and because the game seems to struggle to render her hair properly anyway. The edges sometimes look partially "cloaked" (think Predator) and the shadowing is often extremely low-res and buggy. I'd start a new character to test if it still happens with a buzz-cut but my trial ended last night

.
For those interested, the only way I was able to get an absolutely 100%-locked, never-drops-a-frame 60fps in conversations and everywhere else is by dropping to 1080p w/ res scaling at 1.25. It's an embarrassing waste of resources and looks too soft so I think I'll just live with the drops on release day and hope it's something that can be improved with patches & driver updates.