Those looking for performance tweaks may find this useful.
The following Settings have very little impact of performance:
Sharpening, Particle Detail, Reflection Quality, Vegetation Quality, Sub-Surface Scattering, Depth of Field, Lens Flare, Vignette Effect, Water Quality, Chromatic Aberration, Projected Texture Resolution, High Resolution Sky Textures, and Terrain Quality. In all instances, these can all be set to High and you should notice no performance decrease (at most, 1 or 2 fps lost)
The following Settings have only a moderate impact on performance:
Shadow Quality, Contact Shadows, Parallax Mapping, Ambient Occlusion, and Extra Streaming Distance. This is primarily because of the fact they add a higher quality to your existing settings, and a layer of polish that makes The Division 2 stand out.
The following Settings have a heavy impact on performance:
Spot Shadows, Spot Shadow Resolution, Resolution Scale, Volumetric Fog, Local Reflection Quality, Anisotropic Filtering, Object Detail. All of these can significantly reduce performance, and all will see you gain significant fps if you tweak them.