I’ve done a direct swap after someone ordered/supplied the wrong offset for a road fork.
Noticeable difference to handling, not saying it was bad. But i’d not have fancied doing anything other than a TT on it once the new fork was fitted (only temporarily, they ordered another one once i’d noticed and put the proper offset back in) I’d have probably got used to it eventually, was just a bit jarring to get on the bike. think it should have had a 38 and a 43 or 45 arrived, might have been the other way round. Was 20+ years ago.
I suspect on full suss and HT frames (or those with massive squishy tyres, or motorbikes) that there are so many degrees of movement that a few mm here and there will make virtually no difference.