I love using linear and where applicable I try to use optimistic updates in the applications I build too and I think it's a good article that touches on the most important aspects of a performant web app of that caliber.
One thing I would like to point out though is that building a performant sync engine that behaves the way you would like in most cases is a non-trivial thing.
If two users are offline and add, edit, remove issues and come online again, you need to reason about what happens. Sometimes you can get away with Last Writer Wins but what happens if an issue is deleted and then edited. What happens if an item in a list gets re-ordered differently on different clients, what's the final ordering? In which cases can you merge what state and in which do you need to discard something. Do you show a conflict resolution UI? How do you deal with rollbacks. How do you deal with schema drift and updates on items that would be affected by schema drift? Business logic might change between being reconnects. FK constraints can shift. Can you set up your data and the sync engine so that it only syncs the minimum amount of changes and batches them correctly during longer offline sessions so you don't fire 5000 change requests after reconnecting?
I recently had to implement local first + remote sync on some fairly complex dynamic forms and where luckily there is usually only one writer and I can get away with last writer wins and reject if things are too old or if there is schema drift and can just display an error message and roll back. But what I am trying to say is: Whatever can go wrong in an online-first world, can also go wrong in an offline first world but you might get informed of that all at once at a later time - or not at all and your data is not what you think it should be. Some sync engines like zero from rocicorp has opted out of supporting offline writes entirely because of all these problems.
And just to be clear: I love offline first approaches. I yearn for fast performance. And in a lot of cases slapping a sync engine on your app can really be helpful for that if your use case allows it. But it's absolutely crucial to be aware of the pitfalls that come with it.