It likely depends on your topology, e.g. if you have containers in a single user-created bridge there's probably no functional impact. Docker has the following to say HERE, which I take to mean that Docker configures iptables to influence the forwarding, modification, filtering, etc, of traffic between containers located in different bridges (or between a bridge and the outside world, etc).
When you create or remove a user-defined bridge or connect or disconnect a container from a user-defined bridge, Docker uses tools specific to the operating system to manage the underlying network infrastructure (such as adding or removing bridge devices or configuring iptables rules on Linux).
When net.bridge.bridge-nf-call-iptables
and net.bridge.bridge-nf-call-ip6tables
are set to 1, packets traversing a bridge are also copied to iptables. There's really good info HERE regarding all of this and also regarding timing issues, like setting these parameters and then LATER creating a bridge.
To see what Docker (and other things like libvirt) have done to your iptables, you can use sudo iptables --list
Finally, I'd advise to look in /etc/sysctl.d first (to see what's already there) before modifying /etc/sysctl.conf. Granted, sysctl.conf is read last (at least on Ubuntu 22.04.2) via a symlink in /etc/sysctl.d (assuming a file hasn't been added that would be read after 99-sysctl.conf), so anything done in sysctl.conf will overwrite what's in /etc/sysctl.d, but generally it's just not pretty to configure things in two places, IMHO.