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Here's Alex Battaglia with a detailed breakdown of every Cyberpunk 2077 graphics setting, along with recommendations for improved performance while retaining the game's 'next-gen' feel.  Full list of settings is below.

Standard Optimised Settings

Contact Shadows: On
Improved Facial Lighting Geometry: On
Local Shadow Mesh Quality: High
Local Shadow Quality High
Cascaded Shadows Range: High
Cascaded Shadows Resolution: Medium
Distant Shadows Resolution: High
Volumetric Fog Resolution: 1080p Ultra, 1440p High, 4K Medium
Volumetric Cloud Quality: Medium
Max Dynamic Decals: Ultra
Screen Space Reflections Quality: Low but High if you find the amount of grain distracting.
Subsurface Scattering Quality: High
Ambient Occlusion: Low (there is barely a difference)
Colour Precision: Medium
Mirror Quality: 1080p High. 1440p High, 4K Medium
Level of Detail: High

Recommended Ray Tracing Settings

Ray Traced Reflections: On
Ray Traced Shadows: Off
Ray Traced Lighting: Medium
If that is not enough for you, Turn off reflections…