The last of us talked about above, now that I am on a 4090 from a 3080 ti it's pretty clear the engine still needs serious optimisation for higher end hardware.
What I have observed playing today:
1: The game still has random fps dips, it's not as big a deal as what people on lower end CPUs might face though, the CPU use on my 12700KF can reach 77%, which is only a few % shy of the GPU use when DLSS is enabled on the 4090. DLSS off = 99% GPU use.
2: DLSS on vs off makes zero difference to average fps which sits constantly around the 90-100fps mark. The engine just doesn't seem to account for higher end hardware. What you do get with higher end HW is brute force, it just brute forces its way through any optimisation quirks.
Still they fixed most of the major issues like mouse panning stutter and crashes, so there is that.
Here's what it plays like for me at 3440x1440 on the 4090:
Given that my 3080 Ti was getting around the same fps in this game with the same settings, I'm gonna say a 4070 is going to be exactly the same here lmaio.