Reportedly, yes, 180Hz strobed is what looks best on the XL2540.
I have not personally seen it in action at the moment, so I am unable to comment. There are clearly pros/cons of sticking to TN and pushing panel limits hard -- color quality will never be as good as TN or OLED -- but it is motion clarity par excellence. A little harder to adjust than LightBoost (due to Vertical Total tweak needed) but you get a lot of benefits. You already had a VG248QE, so you're already familiar with the pros/cons.
As you probably already learned, Blur Reduction modes (strobe-flashed backlights) such as LightBoost, ULMB, dyAC, etc -- works best at a refresh rate lower than the monitor's maximum, due to its requirement for longer pauses between refresh cycles to accomodate LCD GtG response limitations (by hiding the LCD transitions in the dark periods between the strobe backlight flashes). The more the LCD transistions (GtG response limitatons) is hidden in the dark period between the strobes, the less ghosting/crosstalk you see in motion during Blur Reduction modes.
That said, by general strobed experience, I can say 180Hz strobe-backlight is much more flicker free than 120Hz strobe, and there's noticeably less stroboscopic artifacting (stepping effects, wagon wheel effects, etc) during fast framerate-refreshrate locked motion. If you are one of the few people to push an old CRT monitor to 160Hz+, you already have a rough idea.
I am not sure how clear XL2540 looks compared to LightBoost 10%, as reportedly the strobe length is not adjustable. However, it already uses fairly short strobe flashes and may already match the strobe length of LightBoost 10% (testing will be needed).
We have plans to purchase an XL2540 this spring for detailed testing. Keep tuned!
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XL2540 via Amazon