I know its enabled by default. This question is mainly for people who prefer to keep it enabled.

When I was playing with chatgpt he told me this:

When you use mouse acceleration, you have to move your mouse more quickly to cover the same distance on the screen. This can put more strain on your tendons and muscles. Additionally, mouse acceleration can make it difficult to develop muscle memory, which can also increase your risk of RSI.

From what is says it can be harmful.