Still having great performance at 1440p high default settings on a 2070 Super, 9900K and 32GB ram, kept Steam FPS counter going and only noticed three split second drops to about 40 fps in 10 hours of play, otherwise been consistent 60 with the odd 59 or 58.
That includes a lot of alt tabbing as well, a few things running in the background, performance has been fine.
As for difficulty, having completed all the Dark Souls series, this is much easier and more accessible than any Dark Souls game, but still plenty of things that can test you if you're not levelled up, or in the wrong area. You can stealth and avoid tough enemies far more that you can in Dark Souls game as well. If you want you can explore for hours without having to fight much anything that tough.
Some aspects are going to be hard to grasp for new players like summoning, but it's a lot more fair to new players than Dark Souls games. In Dark Souls 1 alone, one wrong turn right at the start of the game can put you into utter hell you can have to quit a whole game from. Even when going the "correct" easy route, later after having beaten a few bosses and feeling confident players can in seconds be ambushed, massively weakened and stranded for doing little more walking down a path.
Elden Ring is a lot more accessible for new players with the fast travel and a mount, well worth checking out for any RPG or action game fans.