Elgato Game Capture HD60 S has different maximum recording bitrates depending on software used.
Game Capture HD (macOS): Up to 45Mbps at 1080p 60fps.
Game Capture HD (Windows): Up to 40Mbps at 1080p 60fps.
4K Capture Utility (Windows): Up to 60Mbps at 1080p 60fps.
Windows Users Only: Third party software (such as OBS studio) will receive uncompressed (YUY2/4:2:2) video from HD60 S. As a result, there is no defined maximum bitrate in third party software when used on Windows.