This post is for those who say they cannot understand the difference, and for those who claim 30fps is sufficient, and would rather have higher resolution than have the game run at 60fps. I'd take the 60fps any time of the day for any type of content, and maybe these examples will show you why.
Here are some example videos, make sure you watch them in an hardware accelerated environment, make sure your device can display every frame:
Make sure you ignore all ads and distractions and wait for 20 seconds before clicking on the download link at the bottom of the page:
This is a 30-60 fps demonstration of a real life video, prepared by the AVSforum user Borf:
Granted, most 30fps games will have blur to make it look smoother, but blur is, well, a blur.
This is a 24-60 fps comparison by someone else, with added motion blur to the low frame rate video:
Links taken from the following thread:
In an fps game, where the camera is constantly moving, and there are lots of moving objects, 60fps is fundamental to smooth gameplay without eye strain, and I'm not even talking about responsiveness.
60fps makes the presentation of games much better, even for casual games. Play bejeweled at 30fps as a flash game, and 60fps as a normal game, the difference in look and feel of it is hard to miss.
Here is another really good test that lets you know if you are hitting target fps values (Thanks to Delboy for the heads-up):
So yes, 720p60fps is way better for me than 1080p30fps.
Of course, 1080p60fps is the best option. However, realities of computing power in our devices limits us. I hope, if a developer can't make the game run 1080p60fps, let them give us the option to play it 1080p30fps, or 720p60fps. I'm sure people would begin choosing the 60fps option if they just opened their minds and eyes.