> The fastest possible human reaction time, with perfect mental state, is about 100ms

It seems a bit closer to a mean of 150ms, for professional athletes, who incidentally aren't performing a complex action. A shot means "go", so there are no variations.

Human beings have horridly slow reactions the moment you start involving the cerebrum. Even something simple results in at least ~400ms, even with several repetitions. And computer gaming most certainly involves the higher brain. Should I jump? Fire? Do both? Throw in a complex scene with many moving objects and the reaction time drops further.

I've actually been a subject in the classic "dropping a ruler" test. My results were both surprisingly dismal, and quite consistent with other subjects. We're just not rigged to go fast.

BTW, what does >>14 have to do with a scroller? I agree with >>13, and that's just for 60Hz. Perhaps you need to try a double-blind test with a simple scoller first before deciding...