Vizio televisions are the best for gaming, they all have under 20ms input lag. Certain models like the P Series can do 1080p at 120hz so you can do 120hz and use a DSR resolution if you want. It is a native 4k Screen and also capable of 4k at 60hz. Higher refresh rates are mostly essential for 3rd person shooter/FPS multiplayer games, I don't think you would really need it for a racing sim, 60fps is good enough for any Single Player game/Single Player RPG, generic mmo's and some RTS games.
http://ca.rtings.com/tv/tests/video-games/input-lag
I currently use a 50 inch Sony W800b for gaming and it is great, I have enjoyed playing on a bigger screen far more than a smaller one and I had a 24 inch gaming monitor before then I went up to 32 inch LED tv, I like 50 inches a lot more. I am selling my TV though since I wanna try a 144hz 27 inch 1080p GSync monitor before I upgrade my computer and buy another new TV in April 2017.