Probably just better to make a specific guide thats pinned on the forums or on the wiki.
Effects volume effects VIOP, disable mouse acceleration in windows, put arma on an nvme ssd for the best frame times and possibly fps, you can change to hold ads in controls, fullscreen apparently adds input lag (might be myth), change maxframes ahead to 1 for input lag (might be myth), bind hold breath to hold right click for less recoil, disable mouse smoothing, disable aiming deadzone, right click on steam and go to betas and select performance profiling, and make sure your refresh rate in your arma.cfg file is the same as your monitor while you're at it as well (not sure if it's just a myth but if you have higher fps you shoot faster).