Mouse acceleration linked to high fluctuations to fps?

Hey guys, for me tarkov deffo had some kind of mouse acceleration, I've read a few posts that say it's linked to the fps some how and have been recommended to cap fps at 60 which deffo seems to have helped, but I'm not totally convicted, what do you guys think.

Also on a side note what polling rate do you guys use on your mouse and why I've went from 125hz to 1000 and it seems a lot more crisp when aiming.

Cheers =)