It sounds like Multi-GPU would be best for multi-monitor gaming then?
Three Nvidia GPUs on three 1080p monitors would have the same input lag as one Nvidia GPU on one 1080p monitor?
No, that's not how it works. Each card is not rendering a different scene independently. The display is stretched across 3 monitors, so as far as the hardware is concerned it's rendering to a single gigantic monitor with a bazillion pixels.
What you described would be SFR, with the frame data arbitrarily partitioned into monitor sized chunks.
