I don’t believe so, at least not in my case. Since I sim at 1440p, MSFS has NEVER been close to GPU limited for me. I can only get to 100% GPU usage with specific GPU benchmarking tools like Furmark or MSI Kombustor. I saw nothing in the FS2024 settings that could drive my GPU higher than MSFS does currently.
EDIT: another possibility occurs to me - could be the new sim is off-loading some of the computationally-heavy aspects of the simulation such as the CFD to the GPU rather than the CPU on systems where that’s possible, which would be smart. But I don’t know how scalable that would be, especially on older and lower-end cards.