Benchmark showing that a record struct with fields can be faster than with properties. Around 9% faster on my PC. If you change decimal to int they are equally fast.

RecordStructBenchmark.cs

using BenchmarkDotNet.Attributes;
using BenchmarkDotNet.Running;
using System;

namespace RecordStructBM {
    class Program {
        static void Main(string[] args) {
            BenchmarkRunner.Run<BM>();
        }
    }

    public class BM {

        private readonly PointWithFields _pointWithFields = new PointWithFields(1, 2);
        private readonly PointWithProperties _pointWithProperties = new PointWithProperties(1, 2);

        [Benchmark(Baseline = true)]
        public decimal PointWithFields() {
            decimal t = 0;
            for (int i = 0; i < 1000; i++) {
                t += _pointWithFields.X + _pointWithFields.Y;
            }
            return t;
        }

        [Benchmark]
        public decimal PointWithProperties() {
            decimal t = 0;
            for (int i = 0; i < 1000; i++) {
                t += _pointWithProperties.X + _pointWithProperties.Y;
            }
            return t;
        }
    }

    readonly record struct PointWithFields {

        public readonly decimal X;
        public readonly decimal Y;

        public PointWithFields(decimal x, decimal y) {
            X = x;
            Y = y;
        }
    }

    readonly record struct PointWithProperties(decimal X, decimal Y) {

    }

}