Only because I have nothing to use DLSS 3 FG on. Otherwise, I don't care about the technology.
This is too subjective and thus, irrelevant.
Not every game lets you adjust the scaling.
True that, and it's a shame.
Upscaling is a technology used to push gamers into upgrading their monitors to resolutions that their graphics cards can't handle.
No one pushes anyone. If you see a mid-range 3-gen old GPU under your bonnet it's a clear indicator you won't be able to play something spicy at resolutions higher than 1080p or, likely, even 900p. Now, when GPU prices came down and used GPU market gives us a lot of tasty options, gaming at something above 1080p is an issue only if you are broke. Insanely broke. RX 7800 XT is five hundred bucks. And we yet to see a game which is unplayable at native 1440p with high or even maxed out settings with this GPU. Used RX 6800/RTX 2080 Ti/RTX 3070 Ti come for $300 in some regions and... like, playing at med-high (but mostly ultra) at native 1440p ain't bad, y'know, 'pecially knowing you got your GPU for what's supposed to be a 1080p product price.
If you game on a 4K TV, and can't see any difference
I see some image quality worsening if I go FSR: Balanced on my 4K TV (43" display, 50 to 55", or 127 to 140 cm eye-to-display distance), yet the framerate is exceeding this TV's refresh rate which I'm greatly fine with. For 4K + FSR: Quality, I'd need something better than RX 6700 XT or something easier than AAA games. Baby sized 4K displays (27") are clearly made for FSR because your vision is definitely above 100% if you can tell native from upscaled apart, unless you're <70 cm close to your monitor which is pure insanity.
I'm currently with 1080p because I prefer a million Hz to a billion pixels. Unfortunately, my display can only handle 83 Hz. Wish I had a 165 Hz one. And yeah, since they don't serve 34" UW 1080p high refresh rate displays and I don't wanna have a thirteenth 16:9 display I will buy a 3440x1440 one of 144+ Hz. And with a little bit of FSR, my 6700 XT will handle it just fine. My eyes, too, since I'm 50" away from the display. Can't complain with my 70 PPI, and definitely won't complain when it comes to 110 PPI from the same distance. Will prolly be unable to tell native from FSR: Balanced apart lol.
when I'm watching films on mine
Movies are not games. They don't need AA, they don't need image quality boosters of other kinds. A 1080p movie looks way more clear than a 2160p maxed out best looking game on the same display. Professional video cameras, massively experienced operators, all that stuff. Games can't beat it. And won't be able to. Especially if the most popular GPU segment, namely 60/70, or 600/700/800, will get us less and less and less gen-to-gen improvements.
I massively like FSR, DLSS, XeSS, ray tracing and all that stuff but these upscalers are kinda too prone to end up being gamedevs' excuses when it comes to image quality and overall performance. Ray tracing is really cool and this is a feature I'm most interested in but I clearly understand it's not yet the age of real RT. It will come, optimistically, in a dozen years from now when even a mediocre next-gen GPU (like what would've been an RTX 4050) will get 60 FPS with ultra hyper mega ray tracing effects (compared to what we have now, namely a couple reflections, a couple mirrors, a couple realistic shadows, nothing to write home about).