Specs: MSI 1080 ti (Driver 452.06), 8700k, 32gb, SSHD (Firecuda), Windows 10 with 2004 update (using the new GPU scheduling feature).

Settings: Most checkbox setting are off. Settings are mixed between High, Medium, and Low. No texture pack (game doesn't need it, looks amazing at 2k).

Performance: Sitting comfortably between 80-100 fps @ 1440p resolution.
120 in some indoor areas, however, the frozen tundra is terrible sitting around 40-60 in combat.
FPS Drops: I have noticed FPS drops always occur when large groups of enemies spawn in and when heavy particle effects are attached to beam / energy attacks. Enemies spawn in with particle effects, so this is likely the cause. Widows cloak also reduces FPS.

FPS drops are also prominent in the final mission when it often switches between gameplay and in-game cut-scene.

Sound: This is a major issue. Some sounds cut out in large fights, like Hulks continuous smash. Sometimes certain sounds will be cut out completely until restart, such as Jarvis and Hill over comms and Turrets. After this occurs, footsteps and attacks seem to be lacking bass.

Summary: Performance overall is not too bad, however, there seems to be a leak and CTD still occur. Improvements are still required.

A new particle system should be considered. Warframe is a great example. 1000's of particles on screen, completely blinding, with minimal frames lost and they look fantastic. Change it up or dial it back, they don't even look that great anyway.