As far as I am correctly informed, Hertz has nothing to do with colour depth. The colour depth is definitely better than an IPS panel, but in my opinion only marginally. The thing that is 100% in the eye is the black, but that doesn't help games so much to have good "black" representation.

In my opinion, the jump from 144 Hertz to 360 Hertz is very marginal in games. It's very easy to recognise on the desktop or when browsing, but I very much doubt it in games. FPS like CS, Valorant and co. could be an exception, but that varies from person to person.