Assuming the same starting point and a constant framerate, 60 FPS @ 180 Hz will never tear because every third Hz will get a brand new frame, while the other two Hz simply repeat the current frame.
And where is that constant frame rate coming from? from vsync (or another theoretical sync method). Even if you use a framecap and low settings to ensure a constant framerate of 60gps, you can still have tearing displaying constant 60fps on a 60hz (or 120, or 180) monitor without vsync because the monitor can poll the GPU while it is copying the frame from the rendering buffer to the display buffer.
But 180 FPS @ 60 Hz will tear twice because each Hz gets three frames crammed into it, leading to two join points.
If you are using vsync you will just render at 60fps and have no tearing...
but if you insist on disabling it (and presumably disable triple buffering as well), then yes, you can experience multiple tears.
A 120 Hz device has half the chance of tearing compared to a 60 Hz device, given it’s twice as likely to have a refresh cycle available when a frame arrives. In fact, this is a lot like signal theory, with the monitor sampling the framerate at fixed intervals. Here’s an example of a game running at a constant 40 FPS:
Game 40 FPS: 25 ms, 50 ms, 75 ms, 100 ms.
Refresh 60 Hz: 16.67 ms, 33.34 ms, 50 ms (frame two), 66.68 ms, 83.35 ms, 100 ms (frame four).
Refresh 120 Hz: 8.33 ms, 16.67 ms, 25 ms (frame one), 33.3 ms, 41.6 ms, 50 ms (frame two).
you don't seem to take into account that data transfers are not instantaneous. - the actual pooling by the monitor takes a certain amount of time, so does the process of copying the data from render buffer to display buffer. Also, you assume single buffering when today, realistically, its either double or triple buffering.
It isn't a case of "render -> display", its "render -> copy from render buffer to display buffer -> have display buffer polled by monitor -> copy from gpu display buffer to monitor's buffer -> have the monitor update its pixels from its own buffer". Each step takes time, a different amount of time, and without careful synchronization can happen out of order, causing tearing.
Your figures do not take into account those issues.
so, for example: Refresh 120 Hz: 8.33 ms, 16.67 ms, 25 ms (frame one), 33.3 ms, 41.6 ms, 50 ms (frame two).
will actually be when the monitor BEGINS each polling/copy operation, that takes time, for a few ms the monitor is copying. if the monitor started copying at 25ms and finished copying at 30 ms, then it will take a few more ms to actually change the image on the screen, those 5ms copy period is time during which the monitor is reading the GPU data and can cause a tear if the GPU changes the picture in its display buffer (and the only thing stopping it from doing so is vsync)
The only benefit of a faster display is that it will replace the torn image with a non torn one the next time it polls the GPU. still noticeable, but my wording of "does nothing for it" was poor choice of words, it does nothing to stop tearing from occurring, but it can make tearing less noticeable.
EDIT: According to wikipedia:
http://en.wikipedia.org/wiki/Digital_Visual_Interface#Specifications
DVI Digital has the following specs:
Minimum clock frequency: 25.175 MHz
Maximum clock by cable quality (up to 330 MHz, 7.92 Gbit/s)
Pixels per clock cycle: 1 (single link) or 2 (dual link)
Bits per pixel: 24 (single and dual link) or 48 (dual link only)
lets say we are sending at maximum speed over a single link DVI connection. That is 330Mhz = 330,000,000 cycles/second * 1 pixel / cycle = 330,000,000 pixels / second.
if you send a 1920x1080 picture it has 2,073,600 pixels... how long does it take to transfer? 2,073,600 pixels / ( 330,000,000 pixels / second ) = 0.00628363636363636363636363636364 seconds
it takes 6.2 miliseconds to send 1920x1080 image over single link DVI.
so, for example: Refresh 120 Hz: 8.33 ms transfer begins, 14.53 transfer ends, 16.67 ms transfer begins, 22.87 transfer ends, 25 ms transfer begins, 31.2ms transfer ends. and so on and so forth. and this is not accounting for any other step, so things are probably a little worse but its getting difficult to keep track of it all.