I think it’s all personal choice and preference. I like to ride at 100% because it feels more realistic and thus engaging to me, but I have changed my gearing accordingly indeed. I do feel that I add struggle on crests where I need to shift first before I can apply power whereas a lower TD might help to keep the pressure on for longer.
One more argument that I’d like to put forward in your considerations though; 100% TD without appropriate gearing can be straining on the knees. I don’t think this is a condition that should be “forced” on community racers. In the end it’s all just a video game. This obviously does not apply to high profile races on the platform.