The developers asked in the close beta announcement to discuss running the game on weaker machines but I could not find a matching topic in the forum, so I opened a new thread.
I am pleased how good "Sea of Thieves" works on my original Surface Book with i7 dual core CPU and GeForce 940M GPU. The resolution of 720p in combination with the art work looks well enough on the 13,5" screen. Locking the frame rate to 30 fps does not hurt slow game play. I could increase it but I do not want to set the lighting lower than "common". And setting the water to "rare" is quite nice, too. The frame pacing then is not perfect and there are spikes but overall it is a comfortable experience.
I published a video on YouTube testing various configurations.
