There is something wrong with ACC using CPU when running with AI cars or other cars on the track. If you are the only car on track, the GPU always loads up to 99-100%, even at lower resolutions, which should theoretically highlight any CPU bottlenecks.
Great video, but IMHO it would have been a more enlightening test if you had started from the back of the field. That would force the card to render all the cars. Starting from the front row, the card is really only rendering one car and limited background. Starting deep in the pack would pretty much be worst case scenario for pushing the card. I'm running a 4090 currently. From my experience, I'd guess any drop in FPS would be negligible, though.