Seconded. Really depends and very dependent on the person and source.
I noticed quite a bit with my OLED TV sitting about 7 feet away from it. My wife doesn’t care, and she would say it doesn’t make a difference until we watched something that was truly done well like Dune.
There’s too many variables here to say “doesn’t make a difference”. We can safely say “diminishing returns” which is universally true, but not that there is no change