All you need to know is that polling value changes both perceptive visual/hand control of the cursor. Even with what may seem like smaller changes.
1000hz for example will fluctuate much more at moderate CPI values and hand motion. Both are rather important variables in terms of what feels nice to you as an individual.
Perception isn't limited to simple polling rate as other HW influences overall feel. Prime example would be monitor signal refresh rate or even basic input lag.
Technically speaking, the lowest polling rate available is most consistent to basic human motion as you'll consistently peg that max value. In return you sacrifice max response. Max USB Polling will also influence the smaller non perceivable acceleration curve on those so called "flawless mice" using similar optical technology.
The main benefit to higher polling (imho) is unrestricted cursor which tends to aid visual precision in basic MS paint, at least with lower counts per inch <1000.
This can actually go either way when scaling through alternative and larger values. EX: Higher CPI and max polling resulting in noticeable ripple.
You're able to compensate and gain precision by pegging a lower value or delay, but this only really represents what I perceive as typical human motion in conjunction with how polling "works". This does not represent potentially true characteristics of sensor hardware which are limited by input method.
Anyway, great player with 125hz will always wreck good player with 1000hz.
I rather think its up to how much experience you have with a specific computer and hardware. Whatever works (:
There have been mice in the past that could do like 2 meter/second on 125 Hz but when changing to 500 or 1000 Hz their maximum tracking speed suddenly went all the way up to 4 m/s.
This is due to USB data path limitations ;DEdited by Skylit - 4/21/13 at 6:03pm