I can say for sure that gaming for long periods of time at 30 fps is straining on my eyes. The virtual "strobing" effect it has makes my eyes hurt. The smoother the animation, especially in active games, the better. Of course, I may be able blame this on genetics because my mother has the same problem: she can't stand games that do not run smoothly for the same reasons.
For me, the more FPS, the better. There is probably a ceiling limit to where the benefit to my eye-strain is maximized and processing power is wasted. I would estimate that it occurs around 120 FPS. It depends on what I'm playing. First Person Shooter games are games that feel the best with more Frames per second. Same with racing games. Fighting games, not so much. 3rd person adventure games are like FPS games for me.
It is all about comfort, in the end. Whatever feels the best to the individual. Screw everyone else. 😄