I honestly don't like 30 or 60 fps at all. I like to always have over 100 if possible while running on highest possible graphic and sound quality. The reason why I don't like to sit at 60 fps even on Highest resolution, highest graphics and sound settings in games such as COD, Battlefield or other shoots is the fact that your frame rate can change depending on a map, how many people are firing at you. turning corners, all of that. So say I am running on 60 fps with highest graphic settings, max resolution and highest sound quality and then I enter a room/map with 31 other players and its a free for all death match. Just by chance 10 of us end up in the same spot at once and just start firing at each other. You be surprised but your fps is going to go from 60 to like 20 or maybe lower unless your packing a heavy duty high end gaming pc.
I say this with some experience. I currently own a Alienware 18, fully decked out. Cost me a little over 8,000 dollars. I can play any game that comes out this year, next year and maybe even the following year on highest resolution, graphics and sound quality with 60+ fps without vsync on.
I can tell you there maybe no difference in what you see if you go above 60 fps but when you get in those sticky places like I explained in a shooter or mmo having that extra fps can help.