I'm surprised no one has mentioned this yet but the required power to double the fps is much larger than to go from 720p to 1080p. Going from 720p to 1080p on average only gives about a 30% performance hit. So the comparison is more like 540p 60 fps versus 1080p 30 fps.
Not to mention the cpu has to be able to match it aswell. If a game is more cpu heavy, for example a open world game like GTA V or AC Unity you can lower the resolution as much as you want but you will never reach 60 fps.







