Hi cools,
Upscaling should have no impact on input lag of any kind.
That said, it's been recently confirmed that ATI drivers do create an artificial frame queue when in Direct3D full screen mode, that adds up to 3 frames of lag.
This is bypassed by the frame_delay option, but unfortunately this one does not provide a fast enough v-sync for Direct3D, which can show as static tearing by the top of the screen.
Both issues can be solved by just switching to DirectDraw, in case that's a possibility considering your current setup.
Any report on this will be appreciated.
BTW A couple of days ago I bought a camera that can record video at 240 fps, it will become handy for future experiments
