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I bought this game via GOG and have talked to their support about this issue. They referred me here.
So I've had this game in my library for a while. Everytime I wanted to start playing this game I ran into this issue. I tried to fix it myself but I couldn't get it fixed, which made me lose interest. I reset and reinstall Windows often as well as reinstall drivers.
So when I get into Simon's apartment the is FPS at 144-360. When I use the movement keys, the FPS seems to be as the counter claims. But as soon as I move the aim with my mouse, it stutters which makes it seem like the FPS is more around 30-45.
However, when I use a controller there's absolutely no issue. I don't mind using a controller that much, tough I'd much rather prefer to use KB/M.
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With the GOG support, I have tried the following.
Installing June 2010 DirectX, DirectX Web and reinstalling the game.
Set my anti-virus program to exclude GOG and Soma.
Disconnecting all HID devices except KB/M.
Run the game and GOG in admin mode(also tried in comp mode with W7 and W8).
In game settings, test different settings with refresh rate, resolution and V-sync.
Downloaded a Default_user_settings.cfg(that they provided) and replaced the existing one. As well as changing the <Engine LimitFPS="false" /> to true.
In the Nvidia control panel. Change the refresh rate of my monitor as well as force V-sync for the Soma.exe.
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Essential PC specs:
Core i7-6700k
2x MSI GTX 1070's with a high bandwidth SLI bridge
16GB(2x 8GB sticks) 2133MHz DDR4
144 Hz monitor at 2560x1440