So basically, no use when you've not tasted 120+Hz displays. And don't because once you do, you won't go back.
But for gaming, it really is hard to go back to 60.
Incredibly, Linux has better support than windows for it on the desktop: DWM runs full blast, while sway supports VRR on the desktop. Windows will only enable it for games (and games that support it). Disclaimer: Wayland compositor required.
It’s not enabled by default on e.g. sway because on some GPU and monitor combos, it can make the display flicker. But if you can, give it a try!
* The minimum variable refresh rate my display (LG C4) supports is 40 Hz.
But it has been a while since I've tried it, maybe I should look into it again
The state of Wayland compositors move fast, so support may be here. Last thing I’m waiting for is sway 1.12 that will bring HDR.