I achieved a Stable 40 FPS with Cyberpunk 2077 on Steam Deck with these Settings. If you have better suggestions, please leave in comments section.

Graphics
-Texture Quality: Medium
-Dynamic Resolution Scaling: Off
-FidelityFX Super Resolution 2.1: Quality
-FidelityFX Sharpening: 0-50
-Field of View: 80
-Film Grain: Off
-Chromatic Aberration: Off
-Depth of Field: On
-Lens Flare: Off
-Motion Blur: Off
-Contact Shadows: Off
-Improved Facial Lightning Geometry: On
-Anisotropy: 8
-Local Shadow Mesh Quality: Medium
-Local Shadow Quality: Medium
-Cascaded Shadows Range: Low
-Cascaded Shadows Resolution: Low
-Distant Shadows Resolution: Low
-Volumetric Fog Resolution: Medium
-Volumetric Cloud Quality: Off
-Max Dynamic Decals: Medium
-Screen Space Reflections Quality: Medium
-Subsurface Scattering Quality: Medium
-Ambient Occlusion: Low
-Color Precision: Medium
-Mirror Quality: Low
-Level of Detail (LOD): Medium

Video
-VSync: 60
-Maximum FPS: On - 45
-Windows Mode: Fullscreen
-Resolution: 1280x800
-HDR Mode: None

Steam Deck
-Framerate Limit: Off
-Refresh Rate: 40
-Half Rate Shading: Off

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