I definitely can’t tell the difference for anything above 120hz or so, but I recall reading an article about counter strike several years ago, which showed that pro players can see an increase in performance with higher refresh rates up to about 300 or 350 hz (as long as you have the fps to match it, lol).
presenting that human eye with the most up to date graphical developments provide a (however slight but still measurable) performance edge over slower refresh rates.