https://blog.prusaprinters.org/how-to-improve-your-3d-prints-with-annealing_31088/ (pdf)
https://www.qbed.space/knowledge/blog/annealing-pla
Long story short:
Sadly, we found out that the level of warping makes both materials completely unusable for such parts with complicated shapes and relatively precise dimensions
What is annealing good for, then? It does its job with simple parts, which need to improve their mechanical durability and tensile strength. As an example, we annealed simple hooks, which could use some more tensile strength. We printed them from PLA and annealed at 90 °C (194 °F) for 30 minutes. Another example is two PETG prints: a cupboard handle and a simple measuring cup, again, annealed at 110 °C (230 °F) for 30 minutes.