Some games have a slight CPU hit from IR, but it's mostly a GPU thing, and it more-or-less scales identically to SSAA - 2xIR has the same performance hit as 1xIR with 4xSSAA, 3xIR is like 1xIR with 9xSSAA. The main things to consider are that it'll look better to use a high IR and no AA until you have about as many pixels as are needed to cover your screen (3xIR covers 1080p pretty well) but beyond that it's kind of subjective and wonky - AA uses a better scaling filter than IR when you've got more samples than pixels on the screen, but most backends only have MSAA, so certain parts of a scene may not benefit at all.
OS: Windows 10 64 bit Professional
CPU: AMD Ryzen 5900X
RAM: 16GB
GPU: Radeon Vega 56
CPU: AMD Ryzen 5900X
RAM: 16GB
GPU: Radeon Vega 56
