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#11
Sadly, Borderlands 2 physx is extremely unoptimized on high end Nvidia GPU's even when set to low. The game causes the physx calculations to be under utilized by the GPU causing big fps drops especially in combat.
I got some great fps increases however following this guide Steam Community :: Guide :: Performance/Optimization tweaks for Borderlands 2. Particularly in turning off Dynamic Shadows, Distortion, and the Black Outlines and Cel Shaders. Hopefully Gearbox will fix these fps issues one of these days but I wouldn't hold my breath.