Does Windows 10 hardware acceleration improve gaming performance?

I am still looking for my answer.
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I'm going to assume you mean the new Gpu setting in later builds of Windows 10 so no it makes zero difference to gaming performance unless;
you have a Gpu, Software suit [thats gpu driver to most people] and game actually made to use this option... as of now thats a no because so far a few Intel gpu cards have drivers, AMD allows beta testers and there are no games out in the public space or due any time soon

in a few years you may see games being made to run on ex-gpu and that could be helpful assuming any Windows people want to play a game designed to run on Apple Mac