I'm convinced that high DPI + low polling is the gold standard. Gives strong aim assist yet not in a detrimental way, makes the bubble nice and smooth to work with. I feel like high polling just makes the aim slowdown happen so suddenly, whereas low polling creates more of an ease-in effect, making it easier to get to the centre of the hitbox. Been on 125hz with Default sync for a couple of weeks and it's been great.
This is what i tell people to me more delay cuts through aim assist easier the more pc like i make it the more issues with aim assist i have where its rough...thats why to me things like 20 smoothing help or 200 sab or 800 dpi or like you mentioned low hertz.
But what u said has helped me also having a combination of both i usually have a delay from smoothing or sab then go high dpi cause to me it almost makes it sticky/magnetic. But if i go high hertz high dpi off sync no smoothing no sab etc etc my aim assist is janky an not smooth