"questionable how useful DirectStorage will be"
As end-user I know so far only that Win11 is recommended for DirectStorage (it is compatible with Win10, but Win11 has the latest storage optimizations build in - according to the dev blog). And the big feature is the GPU decompression, which they say can speed up loading by nearly 3x when the CPU is a bottleneck. But so far I haven't seen any info about what CPU they used - e.g. the screenshot on the dev blog just says "100% Max CPU usage" for the part without GPU decompression. What about latest CPUs though? Will a system with a new CPU still have some use for DirectStorage, or can the CPU actually handle it without?
On the other hand, that part could be tested already. Like when someone happens to have a rig with a top-performing CPU, does that CPU hit 100% usage when loading a game? If so, then one could argue that (even) a high-end system may benefit from DirectStorage - based on the info provided so far.
For me, who is likely to get one of these 4.0 SSDs, it would still leave a question though, of whether a NVMe SSD with firmware designed for DirectStorage gives that much a boost that it would be at least on par with a bit faster NVMe SSD in regard to game loading.