there are only a few apps so far with 120hz support, Beat Saber is not one of them. But, given the huge popularity of that title I'll bet that it will come soon. Here's a list as of a few days ago--
With the v28 software update, Oculus Quest 2 now has experimental support for a 120Hz refresh rate. Here’s every Oculus Store game that can run at 120Hz on Quest 2 (so far). The Quest 2 shipped last year with just a 72Hz refresh rate — the same as the original
uploadvr.com
But yea I'm going to agree with
@xkm1948 in what really sets Q2 apart from the other HMD's is the excellent wireless support. It may seem like a small thing even with an extra long cable, but you are always aware of the fact that you're tethered to a PC with a regular HMD. Once the wire is gone and you no longer think about it, it is a new level of immersion. Personally I found with the CV1 + 15' usb extensions that I still did not move too much during any game. I was always concerned about stepping on the cable and yanking it out of the headset, or just getting wrapped up in it. Once going wireless, on games like Alyx I find myself hitting the guardian barrier many times in a session from actually walking around during play. And to that point, one REALLY cool thing about Q2's guardian is that there is an optional on/off toggle that when enabled, will change your view from the game screen, to the pass through cameras if you break the guardians barrier. This allows you to see in the room and re-orient yourself without having to lift up the headset to see where you have drifted off to in the play area.