This question cannot be answered that easy, because the setting depends on the storage vendor's recommendation.
Disabling DelayedAck for a storage system that supports it, may put additional load on it.
Leaving it enabled for storage systems which do not support it, usually shows high latency.
So please check with your storage vendors what they recommend. Note that if you have your ESXi hosts connected to multiple storage systems with different DelayedAck support, you can configure this setting per target (see e.g. https://kb.vmware.com/s/article/1002598).
André