BigMack70 :
Unless you need 120 Hz to avoid motion sickness, the idea that 120 Hz is automatically better for gaming is a farce.
You forgot to consider people who want to play in stereoscopic 3D. Last time I checked, 3D was only supported on panels with 120 Hz refresh rate or faster.
Also,
people are not born equal. Some people can't see the difference between 60 FPS and 30 FPS, and some can see the difference between 60 FPS and 120 FPS. Please, don't think everybody's like you; we are obviously not all born equal.
BigMack70 :
The color shifting on a 28" TN panel is epic fugly.
I believe the color shifting of TN panels are awful, regardless of their size, resolution or speed.
Still, you'll be staring at your screen from the front most of the time, especially while gaming; not the top, or bottom, or side, or back; the front. That is assuming you're playing on a desktop computer; it would be a completely different matter, if you were playing on a portable device, like a notebook, tablet or smartphone, however.