Liquid Glass is more than just the transparency. There are many other changes that cannot be disabled that way. Not to mention the overall lag compared to Sequoia (I skipped Tahoe entirely so I had a direct knife-edge transition). 27 is less bad than 26 but Liquid Glass doesn't make anything better than prior UI and makes several things worse, even if you turn down the transparency.
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Liquid Glass is more than just the transparency. There are many other changes that cannot be disabled that way. Not to mention the overall lag compared to Sequoia (I skipped Tahoe entirely so I had a direct knife-edge transition). 27 is less bad than 26 but Liquid Glass doesn't make anything better than prior UI and makes several things worse, even if you turn down the transparency.