This is the setting of the Vulkan closed source driver.
It decreases the max wave count from 10 to 8.
26010 shaders in 14650 tests
Totals:
VGPRS: 829593 -> 808440 (-2.55 %)
Spilled SGPRs: 81878 -> 42226 (-48.43 %)
Spilled VGPRs: 367 -> 358 (-2.45 %)
Scratch VGPRs: 1764 -> 1748 (-0.91 %) dwords per thread
Code Size: 36677864 -> 35923932 (-2.06 %) bytes
There is a massive decrease in SGPR spilling in general and -7.4% spilled
VGPRs for DiRT Showdown (= SGPRs spilled to scratch?)