I don't think the vast majority of people (99% even) can really perceive the difference between refresh rates over 100hz. However, even if you can't really see it, it does actually impact your performance at things like FPS - you're just more likely to pull off that headshot at higher refresh rates even though the difference is imperceptible.
But the people who play at that sort of competitive level are relatively few and they don't particularly care about having more pixels over 1080p generally.
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