For desktop use, it doesn't make one lick of difference for me personally, because I don't use compositors or vsync anything (and I'm talking about Xefuckingleven here, not Wayland or Windows... I hate compositing desktop window managers). Without compositors (or stupid menu animations etc.), everything just snaps into place even on older hardware. You'd be hard pressed to find a video with a higher framerate than 60 fps too (I don't have tearing). Most would be 30 or less.
I can change my refresh rate instantly, with
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xrandr --rate 165
I could tell X11 to use 165 Hz with a bit of config dropped in xorg.conf.d, or at the command line when starting it (passing options to xinit), however, it's pointless. If I run into a game (that doesn't itself have a refresh rate mode setting, most don't) where I'm not happy with vsync on, or off, I might set that natively first before launching the game, but so far I still like a smooth 60 Hz Vsync in most games, and Far Cry 6 works best for me with it's own refresh rate setting of 165 Hz and Vsync and any framerate limiting settings, Off. So far I've had no real need to run my display at 165 Hz.
The only thing that does for me, is cause a mode switch when I drop down to my amdgpu framebuffer console. An annoying delay of half a second or so. (It's the same mode as X11 otherwise)