Above 144Hz the returns diminish quickly for most players. What keeps mattering is whether the panel can actually deliver its claimed response time without smearing.
Refresh rate versus response time
A 240Hz panel with sluggish pixel response looks worse in motion than a well-tuned 165Hz one. Look for measured grey-to-grey figures, not the number on the box.
Resolution and distance
At 27 inches, 1440p is the comfortable point. 4K at that size means scaling, and scaling in games means either a performance cost or a softer image.
What to ignore
Contrast ratios quoted with dynamic modes enabled, and any figure that only appears in a footnote.
