120hz IPS

I don't like dismissing things but it does sound a little dubious. My father is a neurobiologist and agrees that even overstimulation of the visual cortex is unlikely to cause damage - he actually worked with somebody who studied binocular dysphoria (which I believe you are referring to) in detail. It is possible that excessive viewing without proper rest could cause brain function to suffer and perhaps in some people the recovery time would be longer. I would always advise people to rest their eyes frequently when using any sort of monitor, so this is probably the best advice.
 
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