Well they say the eye cannot differentiate anything above 60Hz. I say go 100Hz minimum if possible
That's actually a myth. The human eye can detect up to 1000 Hz, but when you get over 200 Hz you're going to have a hard time seeing the difference.
Technically the only use to have a TV over 60 Hz Native is if you're PC gaming and have a really powerful computer. TV comes in at 50 Hz. Cable TV and gaming consoles tend to be 60 Hz (sometimes 30 Hz for gaming). Anything over that native won't have an effect.
Except then you have Motion Plus and other similar stuff. That mimics an increased frame rate. Basically 60 Hz is 60 frames per second. Motion Plus runs at 200 frames per second but only uses 60 frames per second source. It creates the extra frames by using prediction technology to predict what will render next then inserts an image in there that it thinks will happen. This creates a pretty cool effect but has its downsides.
The main downside being ghosting, also known as the Soap Opera effect. Because it's guessing what will happen it's not necessarily what would have happened if there was an extra frame there. This means when you have things moving on screen fast then it gets really chaotic. The camera moves around a little more than it should, things go slightly out of alignment creating the effect that there's a ghost of the previous image. It generally messes with your perception and gives many people motion sickness.
That said, TVs usually have a way to disable it.