It looks like EarlyCookie Commit ACO parameter is required when ARR (IIS Application Request Routing) is in use. Will this setting cause any issues with non-ARR applications?
Release: ESPSTM99000-12.51-Single Sign On-Extended Support Plus
It is not possible to predict which applications may require EarlyCookieCommit disabled. It is best to separate ARR apps from those that do not use ARR. When this separation is not possible it is recommended to thoroughly test the non-ARR apps before implementing this setting in production environments.