I play with the quality set to ultra, and my game generally runs at 60 FPS, but during set pieces or goal celebrations, it drops to around 30-40 FPS.
I have an AMD RX 6600XT and an AMD Ryzen 5 3600 with 16GB of RAM. That should be enough to play on ultra settings without FPS drops.
The game's optimization is really poor. The issue didn't start with this edition or the previous one; it has been going on for several years in a row. Before, the game was locked at half the FPS during these situations, but two or three editions ago, it became possible to use all the FPS. However, it's still terribly optimized.
Honestly, I'm really disappointed that EA still doesn't have a rival in football games, and I hope this changes soon. EA needs to pay more attention to the PC version, and even on consoles, there are other aspects that need improvement.
Anyway, I’ll leave my DxDiag here in case it can help any devs who actually care about the game