Your eye cannot even process frame rates above 60fps with any real difference noticeable. That argument is moot.
Track IR has a massive following in the flight sim community. It revolutionized flying on the computer platform.
While not everyone uses a computer, those that do will be absolutely required to have this functionality if they're to enjoy the fact that you can swivel your head. Situational Awareness through head movement is a key element of this game that has been blatantly left out for PC users.
It's like marketing Zelda games, but you can only turn to look if you're running forward. How annoying would that be? Also - the other platform users get this key, core functionality of the game that is denied to PC users without this support.
Why a make a game, market it for a platform, spend money making it compatible, only to have a key function of the game play be inoperable to the base of players using it?
Track IR support doesn't cost a fortune.
It's either compatible with PC, or it isn't, and right now, it isn't. Sure, you can load it up, but large elements of the immersion are simply not accessible to the PC Player Base and it makes the game almost a flop, really, for PC gamers.
It's an arcade game. I love arcade games. I think this game is beautiful, and for what it is, it's excellent.
But it isn't a PC game. It isn't a flight sim, and it isn't a space sim. Without Track IR support, I'm frankly surprised it was even marketed for PC gamers. This day in age, Track IR support for games that bill themselves as "Flight" or "Space" combat, is so basic, it's equivalent to releasing Doom: 3 without mouse support.
It's a modern day, Star Wars Asteroids.