Results from the DSLReports speed test [2], using the same router, the only difference being turning smart queue on:
Smart queue off: https://i.imgur.com/zeY4rTd.png
Smart queue on: https://i.imgur.com/jfHpiFb.png
Notice the improvement in bufferbloat score from D to A+.
Subjectively, I have noticed the connection seems more responsive and there no longer seem to be latency spikes when utilising all the upload bandwidth.
It’s certainly worth considering bufferbloat, if you suffer from latency spikes when using all your upload bandwidth (I used to suffer from this a lot more, when I had an ADSL connection, with only 1 megabit upload).