I have heard that you use the lower eyelet when massively overpowered, like 20kts+ wind for 9.0 on iqfoil, when you aren't going to downsize a sail. Just don't have that experience first hand as in those cases that I was that overpowered I usually downsize or use different gear.
Most tweaking I've done is on that race gear: up to 20kts I lower the boom a LOT. Not sure what point of sail this was as I was zigzagging a lot to avoid others and to stay off of beam reach, gusts slightly over 20kts. I'm clearly not fully sheeted in. Haven't used the lower clew eyelet as above 20kts winds on this setup intimidates me still as I am just not as skilled as the guys taking this gear out in 30kts.
But, the boom is very low here compared to light winds (8-12kts or so), where I usually keep it at the top of the sleeve. The combined effect with high downhaul (+4cm), high outhaul, low boom, makes it a lot more manageable than otherwise.