It is complex topic. I'm using FreeBSD at server environment (you are right that Wifi and GPU support of FreeBSD is lagging, so I'm not using it on desktops/laptops).
As server, FreeBSD needs increasing all socket buffers via sysctls, tuning NIC IRQ moderation (depends on NIC, but we are not discussing Realtek ones here, am I right?), and, in the past, VFS caching and read-ahead was very conservative by default, but now ZFS is the same as on Linux (unfortunately, as some non-tunable Linux-induced optimizations slightly hurt performance on BSD, best ZFS performance were before switch to OpenZFS).
For example, "stock" FreeBSD 13 on my hand-built NAS (5x8Tb zraid, system on SSD, E3-1220v3, 32GB RAM, Intel 10G NIC) only can serve ~250MB/s over SMB (with same Samba as Linux uses, of course), and after tuning (socket buffers, NIC IRQ coalescing, etc) it serves 750-800MB/s from cache and 500MB/s from spinning rust (which is obvious limitation of HDDs, not OS).
Unfortunately, I don't know one coherent and modern FreeBSD performance tuning guides, but this guide [1] is mostly actual still, for network part.
As server, FreeBSD needs increasing all socket buffers via sysctls, tuning NIC IRQ moderation (depends on NIC, but we are not discussing Realtek ones here, am I right?), and, in the past, VFS caching and read-ahead was very conservative by default, but now ZFS is the same as on Linux (unfortunately, as some non-tunable Linux-induced optimizations slightly hurt performance on BSD, best ZFS performance were before switch to OpenZFS).
For example, "stock" FreeBSD 13 on my hand-built NAS (5x8Tb zraid, system on SSD, E3-1220v3, 32GB RAM, Intel 10G NIC) only can serve ~250MB/s over SMB (with same Samba as Linux uses, of course), and after tuning (socket buffers, NIC IRQ coalescing, etc) it serves 750-800MB/s from cache and 500MB/s from spinning rust (which is obvious limitation of HDDs, not OS).
Unfortunately, I don't know one coherent and modern FreeBSD performance tuning guides, but this guide [1] is mostly actual still, for network part.
[1] - https://calomel.org/freebsd_network_tuning.html