Gears Tactics is the very first game to ship with support for DirectX 12 Variable Rate Shading (VRS), one of the major features in DirectX 12 Ultimate. VRS let Gears Tactics achieve large performance gains – up to 18.9% (!) – on a wide range of hardware with a minimal impact on visual quality.
Source: Iterating on Variable Rate Shading in Gears Tactics | DirectX Developer Blog