How to properly modify sdkconfig ? Change some values, save it and that's it?

Correct… that commit (from Jul 10) is one of 38 made subsequent to the the last arduino-esp32 release. And since that was a pre-release, and PlatformIO doesn’t formally support non-stable releases, the latest release supported is 1.0.2, back in framework version 1.8.0.

As far as why CONFIG_ESP32_WIFI_RX_BA_WIN was reverted back to 16, you’ll need to ask over on the arduino-esp32 github, as a subsequent commit made that change (go to the history view of the file to see the last two commits, or view the blame to see what commits were responsible for what changes). There’s the commit from 20 days ago you referenced, and then there is another one 12 days ago which changed that value back.

Note: there is already mention of that change in the PR associated with the offending commit.