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Yes I do
While there is no proof of the limit of the human eye, most normal people cannot tell the difference in FPS. How many people will spot the difference between a 120 Hz and 240 Hz LED TV? Also, the human eye is limited to 7 Megapixels. No matter how much you push a game, graphics are limited to how much humans can take in. Locking in 30 FPS provides a smoother experience than 60 FPS with drops.
http://www.testufo.com/#test=framerates
If you can't see the difference, then I'm sorry for your eyesight.