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My friend bought a drawing tablet. Blackview MEGA 1 (IPS / 120Hz). At 100% brightness, the tablet owner does not see flickering. The new AMOLED screens also flicker at 120Hz (screen refresh rate). This is a new "eye protection" technology.
When the brightness decreases to 50%, the eyes do not hurt. I watched a couple of YouTube videos.
Below 50%, the brightness of the PWM may be too high, especially for sensitive eyes.
A friend has a Poco X4 GT phone flickering at 50000Hz. He also does not see flicker.