Essentially, the only reason to go over 60 Hz for desktop is for a better "feel" and for lower latency. Compositing latency is mainly centered around frames, so the most obvious and simplest way to lower that latency is to shorten how long a frame is, hence higher frame rates.

However, I do think that high refresh rates feel very nice to use even if they are not strictly necessary. I consider it a nice luxury.

Fair