Me three.
What and how you’re shooting can have impact on overall results. If you’re not pushing the codec 1080 may look better than 720.
If I were shooting sports I might choose 720p60 because that kind of motion may well result in more obvious artifacts at 1080.
Note Marco seems to have been testing “extremes” as far as I can tell.
Like anything involving compression, there’s always a juggle. If you’re dealing with fairly low motion I’d bet 1080 will look better in those cases. Shooting fast motion 720 may be better.
Keep in mind that while 720p24 may have the most bits per frame there are potential motion issues incumbent to the frame rate also to take into account.
It’s also why I don’t like compressing video for web at 15fps. Given a common data rate, 15fps may have more data per frame compared to 29.97 but there’s also greater distance between frame motion and of course the codec may have to work harder since the motion distance between frames is greater.
In other words more bits per frame isn’t necessarily better when you’re dealing with moving subjects or moving camera. The answer is . . . it depends.