From time to time the game feels very delayed and it seems I have to shoot before I usually have to shoot so that I hit headshots. What I have found is that my Audio Interface driver changes it's buffer size to 1024 once in a while and that might cause this delay. This might be a placebo but it's worth trying. After setting it to 8 samples the perceived delay reduced.
1024 audio sample buffer * 1 / 44.1 (khz) = 0.023 s = 23 ms.
8 audio sample buffer * 1 / 44.1 (khz) = 0.0001796875 s = 0.178 ms.
In theory it should help reduce the visualized delay/input lag.
How you should set it: https://imgur.com/a/YvVQ1dl
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I saw a post a few days ago discussing bit depth and sample rate on the playback device in Windows possibly having negative effects when set beyond a certain value.
Can you be a bit more specific about this? Would this apply to an external DAC? Is the menu in your image a Windows thing or is it specific software?