Right now gamers would benefit. Refresh rates above 120Hz at 4k are certainly useful because they can solve input lag problems, but we can't have that with HDMI 2.1b. And while yes, to play games at 4k beyond 120Hz is the purview of high-end cards at the moment, it will not always be. Intel just released an very affordable card that can play games at 2k resolutions fluidly, and AMD and Nvidia are about to make some big announcements at CES for their graphics cards. The next year is definitely going to see some downward pricing shifts for higher performance.