This is interesting because some people just have a hard time telling the difference between the two. Refresh rate and monitor size can make a big difference when gaming. No surprise but often Windows 10 does not automatically detect and switch this setting for you. You should check your settings first, and always make sure you download the latest drivers from the manufactures website.
In my experience 1080p at 144Hz feels perfect on a 24″ monitor but this will change as the monitor size increases. Pixel density for one makes a big difference, which is why a 24” 1080p monitor looks better than a 27” 1080p monitor.
Anyone can see the obvious difference between 30 FPS and 60 FPS, it’s dramatically harder to target someone and fire at them at only 30 FPS. At higher framerates the difference is much smaller. Sacrificing high settings to get 144 FPS instead of 110 FPS will only provide you a very tiny advantage, maybe once in a long while you’ll hit a shot that you wouldn’t have made otherwise.
But that still counts as an advantage.
So when trying to decide on specs for gaming alone, the better choice would be 144Hz. In every other way, it wouldn’t matter and 60Hz would be just fine.