Delaying JavaScripts can negatively impact user experience and increase Cumulative Layout Shift (CLS) in field data. Instead of delaying all scripts, it is better to use modern JavaScript optimization techniques and only delay scripts that do not manipulate the DOM without user interaction.
Delaying analytics scripts can result in inaccurate data being collected, since the script may not fire or be captured properly. To ensure accurate analytics data, it is important to load analytics scripts in a timely manner, and to use modern optimization techniques to minimize their impact on website performance.