The risk there would be that if your computer and device are connected to an unsecured or public network, enabling ADB over TCP/IP exposes your device to potential attacks because anyone on the same network could try to connect to your device and gain unauthorized access. So know that when ADB debugging is active, the connected device is more vulnerable to unauthorized data access, command execution, or even malware installation.

So, Always ensure that your device and computer are connected to a trusted and private Wi-Fi network. (Avoid running ADB over TCP/IP in environments like coworking spaces, public Wi-Fi, etc.). After debugging, you can go extra mile by disabling ADB over TCP/IP.