Wayland currently only supports integral scaling, so as long as you don't want the content on the screen to be noticeable smaller (no scaling) or bigger (scaling by 2) you have a problem.
Sure some wayland implementations do support fractional scaling but only in a way which leads to not so crisp fonts and images (scaling by 2 and then down scaling the pixel output to the given 1.x scaling factor), which defeats the whole point of getting a higher resolution screen.
Sure if your 1440p screen is also size wise bigger this might not matter but then my argument was always about increasing resolution without increasing monitor size. E.g. like a 1440p14" Laptop or similar.
Also a perfect size scaling on a 1440p14" to make the UI be the same size as on a 1080p14" monitor is technically impossible, through there are ways to get solutions which are good enough anyway (but not scaling to exactly the same size but something close by, separately for each font and other elements in a UI).
And while X impl. might work better, lets be honest X is dead. Still used, sure, but dead anyway.