it's really too early to tell how the new 144Hz AHVA (IPS-type) panels will perform which is what the Acer XB270HU will be based on. They've been in development by AU Optronics for a while now and will be the first native 120Hz+ panels of this type developed. the limitation with IPS panels has always been the response times, as there's little point pushing a higher refresh rate when the response times can't keep up with the frame rate requirements. The pixels need to be able to refresh at least every 6.94ms overall to be able to keep up with 144Hz refresh rate. up until now a good IPS panel (without massive overshoot problems) has been able to get down to about 8 - 8.5ms G2G average at best.
So the real test will be whether AUO have managed to get real life response times down to <6.9ms G2G average consistently. i expect they've managed to achieve that, but the second test will then be whether they can do it without introducing noticeable overshoot problems. we will have to wait and see, but as soon as i can get my hands on one i will be carrying out full tests at TFTCentral to see how it performs
The Korean OC'able models might be able to reach >100Hz, but from what i've seen the overdrive circuits are very poor, or none-existant and so response times are probably 10-16ms G2G commonly. that's why a lot of people like the improved frame rates and smoothness, but complain about the motion blur.