I am at around 40% myself and they absolutely make a difference, it’s like having a mini 4th skill tree at OP8.
Shield Recharge Rate is HUGE and capacity isn’t bad either. Firerate, Reload Speed, and Recoil Reduction are noticeable, it will make your SMGS even better. The crit damage is noticeable for non-Zer0 characters. All the Grenade and Elemental damage and chance are good, I do notice them more on multi-pellet elemental guns.
I hope BAR is implemented differently in the next game. The problem is you stop naturally earning BAR ranks after a certain point, you have to go out of your way to do the BAR challenges. I rather it is tied to XP gain after hitting the level cap. I still like the BAR challenges to be a thing, still keep those but give golden keys or cosmetics rewards for those.
BAR should also be more visually interesting, make it look like a global skill tree were we can put points into…PER CHARACTER…and the ability to reset the tree and redistribute the points.