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I’ve never personally set
I've never personally set up two 32" displays, one 1366x768 and one 1920x1080, and ran the same source material (in 720p and 1080p, respectively) to both of them and compared, so I can't say definitively.
I agree that in theory what you're saying must be true, but I disagree that you can definitively say it is noticeable.