I have not read much about it...
I am not sure it will be any benefit for people with 144hz monitors, but should be good for people on 60hz monitors / TV's.
It will be be of benefit, because it removes tearing. Tearing with VSYNC OFF is still very noticeable at 144hz its even more noticeable if you use ULMB or other blur reduction. So yes, it is still of benefit.