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One thing that comes to my mind is antialiasing. Theoretically it should be done only by GPU but in my experience it hits performance really bad in coh2 no matter the setup, much more than in other games. They probably just screw it up somewhere there. All we can do is avoid it.
Yup, that's why i suggested to turn it off ingame, and force it via driver (if needed / wanted). Physics is another easy FPS boost.
Dangerous-Cloth, similar things happen in other CPU limited games as well. I.e. CSGO player X only reaching 200 instead of 300 FPS - if your GPU is decent enough, it will just idle around. The drops in COH2 just hurt way more.
So, Intels Kabylake i3 7350k does have at least one market.