The human eyes are analog low pass filters, so beyond 60Hz is when things start to blur together, which is still desirable since that's what we see in real life

The human eyes are analog low pass filters, so beyond 60Hz is when things start to blur together, which is still desirable since that's what we see in real life. But there is a cutoff where even the blurring itself can no longer help increase fidelity. Also keep in mind that this benefit helps visuals even when the frame rate is beyond human response time.