Source: https://share.gemini.google/tYeNIu66XREI
Go to ~/.local/share/steam/ or ~/.steam/steam/ on Dolphin
Or ~/.var/steam/ if using flatpak
unShaderBackgroundProcessingThreads X
unShaderBackgroundProcessingThreads X
Replace X with your CPU's thread count (e.g., 8 for an 8-core/16-thread CPU, or 16 to leave headroom for other apps).
Found your CPU thread using fastfetch or neofetch
Proton GE has video codecs that help play video in windows game, this video codecs is licensed therefore Steam can’t add it to their normal Proton because it means paying for royalty of those license.
So Steam use other way around by caching those video with the shader which slow down the process.