They are and that's part of the reason why it matters.
144/24 = 6
120/24 = 5
60/24 = 2.5
TVs compensate by showing you every 2nd image longer causing a slight but noticeable judder effect. Panning shots don't look smooth etc. Much like font kerning once you see it you can't unsee it.
Plus ofc other uses like gaming. And frankly I also didn't want to set up a home theater with half the tech modern, the other half not. A bit like you want your PC screen and GPU to be paired well and not a 1080p screen with a 5090...
And for "other uses like gaming" you are using an external computer over HDMI, not smart TV apps.
I don't think you've understood the problem I'm describing. A TV with a 60hz panel literally can't smoothly display a 24fps incoming signal. Even though 60 is more than 24 modern TVs can't [0] drop the panel rate to match the incoming 24 fps signal. Instead they keep the panel at 60hz and fuck with the timing of every 2nd frame to compensate for 60 not being divisible by 24 - judder.
To get a smooth picture everything has to be either same or a clean multiple of the source material. (roughly - fractions like 23.976 aren't noticable but 60/24=2.5 is right in the middle....worst case scenario).
Best way around this mess is 120hz end to end - which means no N100. Or just accept the judder.
>not smart TV apps.
I'm not advocating for them, just saying I understand why less tech inclined use them.