Kitguru seems like the most useful video I've seen so far. It shows
a side-by-side comparison in Godfall between 4K FSR Ultra and UE4's TAAU from 77% scale (i.e. same base resolution).
TAAU does indeed look sharper, but there's a lot of shimmering that can be seen in the stairs. The performance boost between 4K FSR Ultra and 77% + TAAU also seems to be practically identical (92.5 FPS on FSR Ultra vs. 89.2 TAAU+77%), so it really is a matter of preference between them.
From the example the author gave, I would prefer FSR as the shimmering and artifacts would probably bother me more than the added sharpness.
Then for 1080p FSR Ultra really can't do much, at least for larger monitors / lower pixel densities, so 77% + TAAU seems preferrable.
In Anno 1800 it seems even the Quality mode behaves quite well at 4K.
As for those interested in knowing what this brings to x86 handhelds, here's The Phawx's analysis of FSR on the Aya NEO:
He only uses Riftbreaker. By downsizing the video in my monitor to emulate a 7" panel, I can't see any difference between the native and quality modes. It's just giving away a ~35% boost for free in a high-density screen, and it's not more because the 15W Zen2 APUs are pretty starved in compute resources (especially the Aya NEO's Ryzen 5 4500U with only 6 CUs enabled).
This looks like a pretty good tech for the upcoming SteamPal.
The FSR advantage of being easier to implement in a game doesn’t seem to be that helpful given TAA is basically in everything anyway. So FSR is really only easier to add to a game that doesn’t use TAA and that’s a shrinking population.
If you're talking about TAAU, then it's just not true. I understand that some people are passing this as a fact, but the amount of PC games launched within the past ~4 years with a TAAU toggle is very small. Even Alex said many devs don't even know the option is there in UE4.
You could argue that more developers using Unreal Engine should add this option, but I don't know if easier to enable in an update than FSR which apparently needs less than a handful of hours to implement.