I tested out #bg3 and even though it has some issues, I'm confident it will get only better the further I get in to it!
In combat co-op is nicely done, due to the fact players can control their characters in combat at the same time without having to wait for the other player to finish with all of their actions. This of course also makes it possible to "troll" your friends or to accidentally ruin their tactics without proper communication (but that's just fun!).
However the outside combat co-op still needs some polishing. NPC companions only appear in the cinematic if started by the player who has them under their control. Full disclosure: I haven't tried with the Hotfix yet, if it changes this! Players also can't talk to the NPCs when they are under another player's "group". This makes getting approval annoying as it requires juggling the companions around.
The performance and optimization is surprisingly forgiving as long as having even half-decent GPU. I'm playing with 1660ti and I can play with Ultra, though I chose to lower it to High just in case. The graphics are also more impressive than Divinity: Original Sin 2, although the highlighting of of objects feels a bit harder to see. It probably just needs a bit getting used to.
The DnD setting works great and I personally love how the skill-checks are done! It doesn't feel like I need to save-scum or take failed rolls too seriously. Instead I'm able to take them as story moments and not having a constant FOMO that I should re-load and try again. This of course is only based on the early game, so I might change my mind on this. In any case having actual RPG dice rolling moments makes the game feel more alive than choosing between "good", "evil" or "neutral" dialogue options with the same ending anyway.
The character customization, party-play and combat feel the best I've had in a RPG. It has enough diversity and not feeling repetitive (looking at you Divinity: Original Sin 2 with your "always do this" combos). On Balanced the game feels easy enough to allow for some role-play instead of min-maxing everything. Those wanting to have more slow paced and tactical combat should opt for Tactical instead.
Instead of praising everything, I have to complaint about the UI. It feels busy and confusing, and this is coming from a RPG "veteran". Stylized looks probably have taken priority in development. For example it took me two fights to even realize how the "AP system" works. There is no good indicator that it has the "proper" DnD system of movement action, fight action and variety of bonus actions which won't consume those actions. And on top of that it has short-rest and long-rest abilities as well as cantrips and some class based resources.
After realizing all of this the system became easy enough to follow. But there were no tutorials and the UI again fails to easily inform the player about what they can do and when before they realize they can't do whatever they tried.
Anyway, these were all just early-game new player observations. The game feels really solid and awesome experience, although the tutorials and UI feel lacking. The "noobs" in DnD should take things slow and maybe read some fan-made tutorials to not get overwhelmed and confused of how things work. Due to the out of combat co-op issues, it might be the best to try the game first time in solo play to get the most out of the story elements.