I would say you should simply compare the performance of this ETF vs. VUSA (which is UCITS physical ) and that would give clear idea of the overall performance after considering everything (dividends , tracking error etc)
As per JUSTETF the performance (dividend reinvested) pre tax is higher vs VUSA.
I would recommend also to compare the taxation on VUSA vs Amundi to understand if post tax performance is also superior or NOT. Most likely it would be.
Regarding taxation, it all depends on what exactly they are doing to execute their swaps. Article gives some insights.
Of course Swap based ETF is not really the same as physical. But you already know that.