I'm having exactly the same issue, only on the 27" variant (and obviously I do have the latest firmware, and graphic drivers). At lower refresh rates, reverse ghosting is just insane. It does not matter at all if the lower refresh rate is due to setting the monitor to 60Hz, or enabling Freesync Ultimate Engine and going in the vicinity of 60Hz. End result is the same. BTW, Freesync Standard Engine won't cause this as its VRR range is pathetic, so it can't go low enough. Example of how it looks at 60Hz (and trust me it's worse in motion and if a scene is mostly dark): Now, I understand creating a variable overdrive solution for VA panels may be hard, so Freesync on this monitor will always suck to a degree, but not having appropriate overdrive setting for each STATIC frequency this monitor offers is just insane. Of course, if there was more than 1 overdrive setting you could as well give the user an option to switch it manually, so Freesync users could pick one closest to the FPS range their game tends to stay in, instead of having it work as it should only for 144Hz/FPS (if I can reach that consistently, I don't need Freesync anyway...) By the way, I will bet that this issue is why this monitor will never receive GSync Compatible stamp. Unless of course it's something that's fixable in firmware and Samsung deigns to fix it.
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