Even 48 is barely enough for panning shots to not cause headaches and nausea, I want at least 60. It’s only at 120 that diminishing returns really begin.
That’s all it takes, at least for me. Instant (minor) headache at low frame rate panning. Same in games running under 30 fps. I get migraines and nausea from longer exposure.
Panning shots typically only last a few seconds.