I reccomend you watch the following video:

https://youtu.be/aFy9jZzDSnY?si=2RA9NI0BOT6PFYn8

But basically, just as it has been since the dawn of PC Gaming, it’s a case by case scenario.

However!

If you are dealing with intensive, single thread tasks (AKA Emulating PS2 and higher, or video rendering), you should get a noticeble increase on performance due to the CPU being relegated of audio-related tasks.

And finally, 99.9% of PC users don’t need an output higher than 48Khz, 16-Bit. So if you aren’t the exception, put your settings around those numbers to enjoy a bit of extra performance.