I made a quick test mesh, low and high, then baked in Painter and exported out to Unreal Engine 4.21.1
I cannot find any difference in using a standard setup with DirectX normals, or by ticking the box for Compute tangent space per fragment.
1. Just with DirectX normals and Compute tangent space per fragment unchecked


2. With DirectX normals and Compute tangent space per fragment checked


I even took a Game Ready model that was made with the OpenGL setting, and exported it out with DirectX Normals, with both Compute tangent space per fragment checked and unchecked after rebaking, but no visible difference could be found during Building and Running the EXE test.
Now I'm very confused on why this feature is recommend for Unreal Engine 4 if I cannot find any differences using it.
FYI, all texture maps were imported as PNG 8bit and at 2k Res.