The five elements
The published game description confirms that affinity combinations matter, but it does not give a full threshold-by-threshold chart. Treat exact breakpoints or damage claims elsewhere with care unless you can check them in the current game.
More ways to adjust a build
The feature list includes 26 perks, 25 potions, and stat respec. Those systems give you alternatives to chasing a single item: you can reconsider your perk choices, use a potion when it fits the situation, or reset stats to try another direction.
Because the available public information does not enumerate every perk effect, potion effect, or respec cost, this page focuses on what the systems are for rather than prescribing an unsupported best build.
A practical comparison
When new gear drops, compare its rarity and elemental affinity with the equipment you already use. A higher rarity is one part of the decision; the way affinities fit together is another. Keep the actual in-game effects visible as your final check.