!!! Destiny 2 was in beta when this thread was created. Early impressions may not be indicative of launch build performance. !!!

(Click for general game info.)
System requirements:
Latest drivers: (as at 21/12/2017)
Nvidia: 388.71
AMD: 17.12.2
Intel: Depends on your processor; download the driver update utility
Benchmarks:
ComputerBase (German; launch build)
GameGPU (Russian; beta build)
GameGPU (Russian; launch build)
GamersNexus (English; beta build)
GamersNexus (English; launch build)
Guru3D (English; launch build)
Hardware Unboxed (English; beta build)
Overclock3D (English; launch build)
PC Games Hardware (German; beta build)
PC Games Hardware (German; launch build)
TechPowerUp (English; beta build)
Techspot (English; beta build)
Tips and tricks:
Benchmarks (NV), settings comparisons, and recommended settings (NV): See Nvidia's tweak guide.
Cap the framerate (1)/potentially improve frametimes:Download RivaTuner Statistics Server, input your desired framerate limit in the "Framerate limit" box, and hit enter (the program comes bundled with MSI Afterburner and earlier versions of EVGA PrecisionX). (Destiny 2 does not support DLL injection.) Alternatively, those with an Nvidia GPU have the option of Nvidia Inspector, which can also be used to impose a framerate cap, either in a similar manner to RTSS or by way of forcing a different vsync interval (click the small tool icon to open the game profile section).
Note: Useful if you your system can't maintain, say, 60fps and you're sensitive to the wild fluctuations, or you're experiencing uneven frametimes. The greater window the engine has to render a given frame, if you're imposing a lower framerate than the game can otherwise provide, may also help in alleviating stuttering related to data streaming.
Stop the game from crashing after 15 minutes on touch-capable systems running Windows 10: Open the task manager, switch to the Services tab and disable TabletInputService.
List of vital information and known issues: See this forum post. (Credit to Bungie itself.)
Fix native resolution not showing as a selectable display resolution (1): Ensure you're not mistaking window mode (Borderless Windowed) for borderless fullscreen mode (Fullscreen Windowed). (Credit to EchoSmoker.)
Fix native resolution not showing as a selectable display resolution (2): Disconnect any additional displays. (Credit to Deepo.)
Cap the framerate (2): Open C:\Users\[username]\AppData\Roaming\Bungie\DestinyPC\prefs\cvars.xml and change the value of framerate_cap to your desired limit. (Credit to vegtro.)
When posting your own tip/trick or something else you'd like to see here in the OP, be sure to mention my username as this way the post will appear among the results when I search for my username after an absence. I may miss your suggestion otherwise.
Graphics settings:
Window mode: Windowed; Fullscreen; Borderless Windowed; Windowed Fullscreen
Resolution: Self-explanatory
Vsync: Off; 60fps; 30fps
Field of view: 55 -> 105 in increments of 1
Screen bounds: Self-explanatory
Brightness: Self-explanatory
Graphics quality (preset): Custom; Low; Medium; High; Highest
Anti-aliasing: Off; FXAA; SMAA
Screen-space ambient occlusion: Off; HDAO; 3D
Texture anisotropy: Off; 2x; 4x; 8x; 16x
Texture quality: Lowest; Low; Medium; High; Highest
Shadow quality: Lowest; Low; Medium; High; Highest
Depth of field: Off; Low; High; Highest
Environmental detail distance: Low; Medium; High
Character detail distance: Low; Medium; High
Foliage detail distance: Low; Medium; High
Foliage shadows distance: Medium; High; Highest
Light shafts: Medium; High
Motion blur: Off/On
Wind impulse: Off/On
Render resolution: 75% -> 200% in increments of 1%
HDR: Off/On
Chromatic aberration: Off/On
Film grain: Off/On

(Click for general game info.)
System requirements:

Latest drivers: (as at 21/12/2017)
Nvidia: 388.71
AMD: 17.12.2
Intel: Depends on your processor; download the driver update utility
Benchmarks:
ComputerBase (German; launch build)
GameGPU (Russian; beta build)
GameGPU (Russian; launch build)
GamersNexus (English; beta build)
GamersNexus (English; launch build)
Guru3D (English; launch build)
Hardware Unboxed (English; beta build)
Overclock3D (English; launch build)
PC Games Hardware (German; beta build)
PC Games Hardware (German; launch build)
TechPowerUp (English; beta build)
Techspot (English; beta build)
Tips and tricks:
Benchmarks (NV), settings comparisons, and recommended settings (NV): See Nvidia's tweak guide.
Cap the framerate (1)/potentially improve frametimes:
Note: Useful if you your system can't maintain, say, 60fps and you're sensitive to the wild fluctuations, or you're experiencing uneven frametimes. The greater window the engine has to render a given frame, if you're imposing a lower framerate than the game can otherwise provide, may also help in alleviating stuttering related to data streaming.
Stop the game from crashing after 15 minutes on touch-capable systems running Windows 10: Open the task manager, switch to the Services tab and disable TabletInputService.
List of vital information and known issues: See this forum post. (Credit to Bungie itself.)
Fix native resolution not showing as a selectable display resolution (1): Ensure you're not mistaking window mode (Borderless Windowed) for borderless fullscreen mode (Fullscreen Windowed). (Credit to EchoSmoker.)
Fix native resolution not showing as a selectable display resolution (2): Disconnect any additional displays. (Credit to Deepo.)
Cap the framerate (2): Open C:\Users\[username]\AppData\Roaming\Bungie\DestinyPC\prefs\cvars.xml and change the value of framerate_cap to your desired limit. (Credit to vegtro.)

Graphics settings:
Window mode: Windowed; Fullscreen; Borderless Windowed; Windowed Fullscreen
Resolution: Self-explanatory
Vsync: Off; 60fps; 30fps
Field of view: 55 -> 105 in increments of 1
Screen bounds: Self-explanatory
Brightness: Self-explanatory
Graphics quality (preset): Custom; Low; Medium; High; Highest
Anti-aliasing: Off; FXAA; SMAA
Screen-space ambient occlusion: Off; HDAO; 3D
Texture anisotropy: Off; 2x; 4x; 8x; 16x
Texture quality: Lowest; Low; Medium; High; Highest
Shadow quality: Lowest; Low; Medium; High; Highest
Depth of field: Off; Low; High; Highest
Environmental detail distance: Low; Medium; High
Character detail distance: Low; Medium; High
Foliage detail distance: Low; Medium; High
Foliage shadows distance: Medium; High; Highest
Light shafts: Medium; High
Motion blur: Off/On
Wind impulse: Off/On
Render resolution: 75% -> 200% in increments of 1%
HDR: Off/On
Chromatic aberration: Off/On
Film grain: Off/On