That is NOT one hundred percent true, YES the human eye cannot see more than 60 fps, but the game runs smother with higher frames, and idk what is said back, i do notice a diff from 60 and 299 in css....
(also here is a point, if it doesnt matter why do they sell 120hz and higher screens? if it doesn't make a difference?

)
I leave v sync off, i will not use it, im running a OC'ed ati 4870 1gb, i don't really run into a game that lags my frames, because i don't use a stupid high resolution. just turn up anti aliasing and everything else on a lower res looks about the same as high res... but my screen is a 32" lcd tv, thats sole purpose is for my desktop monitor. I have friends who disagree with me as i know people will on here, but w/e is preference. haha