3200x1800, Is 120 FPS enough for Counter Strike 2 or other games ??? | Xeon E5-2699A V4 + RX 7900 XT

Tried high resolution settings for better CLARITY (downsampling or downscaling) and low FPS deviation between average and low 1%. (using AMD VSR or nVidia (DL)DSR)
It seems it only drops about 10 FPS from 128 to 118 FPS using the following settings.
Resolution 3200x1800, Renderer D3D11
Low settings except Shadow Quality Very High, 4x MSAA,
HDR Quality, Ambient Occlusion High
Anti-Lag+, RTSS frame limited to 127.99 FPS, Freesync on, 280Hz refresh rate
on this old PC
Xeon E5-2699A V4 (-75mV for core, cache and SA, no HT, C-States/EIST off)
Radeon RX 7900 XT (1000mV, SAM (Re-BAR) enabled, 2800-2900MHz)
DDR4-2400 128GB Reg/ECC (Quad Channel, 13-13-13-27 2T)
There is an interesting article, K/D ratio can be improved with FPS increase up to the plateau
evatech.com.au...
Probably, perfectly stable 144+ FPS is the best ??? (or 50 drops/swings from 200 FPS ???)
& • What CS:GO is meant to... (DLDSR)
3840x2160 (4k) or 4000x2250 @ 120 FPS (on a 240 Hz refresh rate, Nyquist Theorem ???) looks very clean and seems to have enough smoothness
Probably, the future VR would need this clarity enhancement given enough FPS (120+) is fulfilled.