I would recommend QOS and that is for the reason of Buffer Bloat.
I have fully tested with QOS on and OFF and performance in speed tests make no difference but what makes a difference is Buffer Bloat.
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This is when network equipment over saturates and causes performance loss by latency. QOS does more than just assign priority to the packets it shapes the packets so it does not over saturate the network devices.
With QOS enabled I get a Grade A and never fails on upload test
with QOS disabled I still get a Grade A but the upload test will stall/fail and never start as the download has saturated the network hardware devices causing a packet and or latency loss
So should always use QOS unless all your hardware is rated for well over 1Gbps connections especially older devices as they will saturate and cause performance hits in the upload especially with latency.
Now if say you know ALL of your devices fully support a Gigabit connection than enable QOS you won't see a loss in performance but an increase with older devices that do not support Gigabit connections.