If AI upscale is undistinguishable for the average gamer I really don't see to problem. I much rather have 4k 120fps using AI upscale then full hd 30fps without it.
I don't think this is using a DLSS technique of AI upsampling, but rather a more traditional algorithmic approach like AMD's FXR uses. I'm not saying upsampling isn't good, it's going to be absolutely critical to get this kind of thing running. I was just saying there is some nuance to the 4k/60fps claim of many titles.