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For app-level hand tracking, it can be turned off. But for device-level hand tracking, HoloLens currently does not provide a way to turn it off. And, for the Home menu, you can refer HoloLens 2 release notes | Microsoft Learn to set it.
Also, to clarify, hand tracking by default won't cause noticeable performance costs or framerate drop, you may need to further track and analyze the source of this issue. Please refer to How to analyze your application - Mixed Reality | Microsoft Learn.
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