This steps help me a lot of with the game, is other experience, so smooth and beautiful.

My PC:
32 GB RAM, Intel i5 11600 and RX 6700XT 12GB

STEPS:

1) Install new copy of your game in a fast SSD, only SSD, the fast that you have
2) Open your game for first time, enter in the menus and later go exit
3) C:\Users\"USER_NAME"\AppData\Local\Dakar2Game\Saved\Config\WindowsNoEditor
replace "USER_NAME" for your user name computer en Windows
4) Rename Engine.ini, GameUserSettings.ini and RuntimeOptions.ini to Backup_Engine.ini, Backup_GameUserSettings.ini and Backup_RuntimeOptions.ini

Now create 3 new files with a Notepad and copy + paste this codes:
NOTE: REMEMBER have the extensions activate in your windows.

4.1) First one: Engine.ini

[Core.System]
Paths=../../../Engine/Content
Paths=%GAMEDIR%Content
Paths=../../../Dakar2Game/Plugins/ArtTools/BmArtCommon/BmArtCommonEditor/Content
Paths=../../../Dakar2Game/Plugins/ArtTools/BmArtCommon/BmArtCommonRuntime/Content
Paths=../../../Dakar2Game/Plugins/ThirdParty/FMODStudio/FMODStudio/Content
Paths=../../../Engine/Plugins/FX/Niagara/Content
Paths=../../../Engine/Plugins/Experimental/PythonScriptPlugin/Content
Paths=../../../Dakar2Game/Plugins/ThirdParty/Anzu/Content
Paths=../../../Dakar2Game/Plugins/Code/BmCharacter/Content
Paths=../../../Dakar2Game/Plugins/Game/DakarGame/Content
Paths=../../../Dakar2Game/Plugins/Code/BmLoading/Content
Paths=../../../Engine/Plugins/Runtime/SunPosition/Content
Paths=../../../Dakar2Game/Plugins/ArtTools/BmSky/BmSkyRuntime/Content
Paths=../../../Dakar2Game/Plugins/Code/BmPhysX/BmPhysXHeightField/Content
Paths=../../../Dakar2Game/Plugins/Code/BmPhysX/PhysXVehicles/Content
Paths=../../../Dakar2Game/Plugins/ArtTools/BmShaders/Content
Paths=../../../Dakar2Game/Plugins/Code/BmCore/Content
Paths=../../../Engine/Plugins/Experimental/Volumetrics/Content
Paths=../../../Engine/Plugins/Experimental/Landmass/Content
Paths=../../../Dakar2Game/Plugins/Code/BmGameFramework/Content
Paths=../../../Dakar2Game/Plugins/Code/BmCustomization/Content
Paths=../../../Dakar2Game/Plugins/Code/BmRoadSystem/Content
Paths=../../../Dakar2Game/Plugins/ThirdParty/DTWLibrary/Content
Paths=../../../Dakar2Game/Plugins/ThirdParty/DBSCAN/Content
Paths=../../../Engine/Plugins/Experimental/GeometryProcessing/Content
Paths=../../../Dakar2Game/Plugins/ThirdParty/NVIDIA/DLSS/Content
Paths=../../../Dakar2Game/Plugins/ThirdParty/NVIDIA/Streamline/Content
Paths=../../../Dakar2Game/Plugins/ArtTools/BmDynamicSpline/Content
Paths=../../../Dakar2Game/Plugins/Art/ArtLibrary/Content
Paths=../../../Dakar2Game/Plugins/Art/Dakar19ArtEnv/Content
Paths=../../../Dakar2Game/Plugins/Art/Dakar19ArtMaps/Content
Paths=../../../Dakar2Game/Plugins/Art/Dakar19ArtVehicles/Content
Paths=../../../Dakar2Game/Plugins/Art/Dakar2ArtCharacter/Content
Paths=../../../Dakar2Game/Plugins/Art/Dakar2Cinematics/Content
Paths=../../../Dakar2Game/Plugins/Game/DakarEditor/Content
Paths=../../../Dakar2Game/Plugins/ThirdParty/NVIDIA/DLSSMoviePipelineSupport/Content
Paths=../../../Engine/Plugins/MovieScene/MovieRenderPipeline/Content
Paths=../../../Engine/Plugins/Compositing/OpenColorIO/Content
Paths=../../../Engine/Plugins/MovieScene/SequencerScripting/Content
Paths=../../../Engine/Plugins/2D/Paper2D/Content
Paths=../../../Engine/Plugins/Developer/AnimationSharing/Content
Paths=../../../Engine/Plugins/Editor/GeometryMode/Content
Paths=../../../Engine/Plugins/Editor/SpeedTreeImporter/Content
Paths=../../../Engine/Plugins/Enterprise/DatasmithContent/Content
Paths=../../../Engine/Plugins/Experimental/ChaosClothEditor/Content
Paths=../../../Engine/Plugins/Experimental/GeometryCollectionPlugin/Content
Paths=../../../Engine/Plugins/Experimental/ChaosSolverPlugin/Content
Paths=../../../Engine/Plugins/Experimental/ChaosNiagara/Content
Paths=../../../Engine/Plugins/Experimental/MotoSynth/Content
Paths=../../../Engine/Plugins/MagicLeap/MagicLeapPassableWorld/Content
Paths=../../../Engine/Plugins/MagicLeap/MagicLeap/Content
Paths=../../../Engine/Plugins/Runtime/OpenXREyeTracker/Content
Paths=../../../Engine/Plugins/Runtime/OpenXR/Content
Paths=../../../Engine/Plugins/Runtime/OpenXRHandTracking/Content
Paths=../../../Engine/Plugins/VirtualProduction/Takes/Content
Paths=../../../Engine/Plugins/Runtime/Synthesis/Content
Paths=../../../Engine/Plugins/Runtime/AudioSynesthesia/Content

[/script/engine.renderersettings]
r.CreateShadersOnLoad=1
niagara.CreateShadersOnLoad=1

[SytemSettings]
r.Streaming.PoolSize=6144 ; Adjust based on your VRAM (e.g., 4096 for 8GB, 6144 for 12GB)
r.Streaming.LimitPoolSizeToVRAM=1 ; Prevents over-allocation
r.Streaming.HLODStrategy=2 ; Prioritizes closer objects
r.TextureStreaming=1 ; Enables texture streaming
r.VSync=0 ; Disable VSync (use nVidia/AMD control panel instead if needed
r.D3D11.UseAllowTearing=1 ; Reduces input lag
r.D3D12.UseAllowTearing=1 ; Same as above, if using DX12
r.TargetFPS=0 ; Unlocks FPS (helps with stuttering)
r.MaxFPS=60 ; Cap it to something reasonable
r.ShadowQuality=2 ; Adjust shadows (3=High, 2=Medium, 1=Low)
r.LightFunctionQuality=1 ; Reduces GPU load
r.Shadow.MaxResolution=1024 ; Lower shadow resolution
r.DistanceFieldShadowing=0 ; Disable distance field shadows
r.DistanceFieldAO=0 ; Disable distance field AO
r.MotionBlurQuality=0 ; Disable motion blur
r.AmbientOcclusionLevels=0 ; Disable SSAO if unstable
r.DefaultFeature.AntiAliasing=2 ; FXAA instead of TAA (TAA can cause ghosting)
r.TemporalAASamples=1 ; If TAA is necessary, reduce samples
r.ScreenPercentage=90 ; Slight resolution scaling if needed
r.URO.Enable=1 ; Enable Unreal's Update Rate Optimizer
r.URO.MaxFPS=60 ; Helps with CPU bottlenecks

[TextureStreaming]
r.UseShaderCaching=1
r.Shaders.Optimize=1
r.Shaders.FastMath=1
r.UseShaderPredraw=1
r.UseAsyncShaderPrecompilation=1
s.AsyncLoadingThreadEnabled=True

[WindowsApplication.Accessibility]
StickyKeysHotkey=False
ToggleKeysHotkey=False
FilterKeysHotkey=False
StickyKeysConfirmation=True
ToggleKeysConfirmation=True
FilterKeysConfirmation=True

4.2) Second one: GameUserSettings.ini

[ShaderPipelineCache.CacheFile]
LastOpened=Dakar2Game

[ScalabilityGroups]
sg.AntiAliasingQuality=2
sg.ShadowQuality=1
sg.PostProcessingQuality=0 ; Low post-processing
sg.EffectsQuality=2
sg.FoliageQuality=2
sg.ShadingQuality=2
sg.QualityMode=0
sg.PostProcessQuality=0

[/script/dakargame.dkgameusersettings]
DLSSMode=0
DLSSSharpness=0.000000
ReflexMode=0
DLSSGMode=0
bUseVSync=False
bUseDynamicResolution=False
ResolutionSizeX=1920
ResolutionSizeY=1080
LastUserConfirmedResolutionSizeX=1920
LastUserConfirmedResolutionSizeY=1080
WindowPosX=-1
WindowPosY=-1
FullscreenMode=0
LastConfirmedFullscreenMode=0
PreferredFullscreenMode=0
Version=5
AudioQualityLevel=3
LastConfirmedAudioQualityLevel=3
FrameRateLimit=0.000000
DesiredScreenWidth=1920
DesiredScreenHeight=1080
LastUserConfirmedDesiredScreenWidth=1920
LastUserConfirmedDesiredScreenHeight=1080
LastRecommendedScreenWidth=-1.000000
LastRecommendedScreenHeight=-1.000000
LastCPUBenchmarkResult=-1.000000
LastGPUBenchmarkResult=-1.000000
LastGPUBenchmarkMultiplier=1.000000
bUseHDRDisplayOutput=False
HDRDisplayOutputNits=1000

4.3) Third one: RuntimeOptions.ini

[/script/hydra5.hydrasdk]
Interval=0.500000

[/script/hydra5.hydracredentials]
TitleName=DakarDR
TitleId=P0A76
TitleSecret=j2Xxbet2+NtzZFBQAlxB8/5Fd50ibdXDZeQqI9LvbbRT1xfXV4vUjrFTHgWOGaH1frUOHYKCDBlUVfYmEmN1wA==
Version=1.0

[/script/hydra5.hydrasubmissiveonlinesubsystem]
Name=NULL
EnabledAutoLoginInEditor=False

[/script/hydra5.developer]
UserLogin=DakarHydraDev

[/script/hydra5.hydraservices]
EnablePresenceService=False
EnableSessionControlService=False
EnableLeaderboardsService=False
EnableRatingsService=False
EnableServerService=False
EnableEconomyService=False
EnableAbstractDataService=False
EnableDiagnosticsService=False

[/script/engine.renderersettings]
r.CreateShadersOnLoad=1
niagara.CreateShadersOnLoad=1
D3D12.PSO.DiskCache=1
D3D12.PSO.DriverOptimizedDiskCache=1
r.ShaderPipelineCache.Enabled=1
r.Vulkan.PipelineCacheFromShaderPipelineCache=1

5) Go to Graphics Settings in your windows and:

add the "BootstrapPackagedGame" and "DAKAR 2" with high perfomance option (Name of your graphic card)

6) Put this commands in your Steam launch parameters (Library, right click in your game)(Note, for me dx11 workds perfect if not for you put -dx12 and test:

-dx11 -xgeshadercompile -USEALLAVAILABLECORES -high

7) Disable the Steam store interface overlay in the game (Library, right click in your game)

8) Do the same with discord and all overlays

9) Close all the second programs like Razer, MSI Afterburner, and all innecesary stuff that you have

10) Put the process of the game on "High" in windows when you open it.

11) Upgrade your drivers, specially graphic card

12) Update your windows updates

13) Disable your antivirus and Firewall if is neccesary

14) Disable Image Sharpening in Nvidia Gforce Experience

15) Disable Fullscreen Optmizations

16) Set high perfomance in Power Options of windows Energy plans

17) If you have multiple screen,try leaving only one, the primary

18) Disable CPU or GPU Overclocking

19) Disable built-integrated GPU

20) Open the game, and be sure that you have this settings graphics for me works perfectly in my PC and looks great:

From above to the bottom:
EPIC,
EPIC,
MEDIUM,
HIGH,
HIGH,
LOW,
OFF,
HIGH,
OFF,
OFF,
OFF,

This settings works for 100% me and game looks great and with great perfomance, I hope help you guys!

Let me know, below!