Soldato
This was my finding when using the iPads Air and Pro (as well as previous 120hz Android phones).I can definitely notice the smoother scrolling on my 13 Pro Max as I have a work iPhone XR that I use a lot too, so with using the two devices on a regular basis, the difference is certainly there and certainly noticeable. But if I'm honest, I don't really care all that much about it. It's not a game changer, it doesn't change how I use my device or give it any more capabilities. For me it's just a small but nice touch I suppose.
The difference is noticeable when using two different devices simultaneously or side by side, however in isolation the difference is not that noticeable and you quickly get used to whichever refresh you are using.