NVIDIA has stopped recommending “V-Sync OFF” as a global setting, starting with its GeForce 461.09 WHQL drivers. The NVIDIA Control Panel utility, which lets users configure global- and application-specific 3D settings, uses a tiny NVIDIA logo to denote recommended settings. Its V-Sync settings let you select between “Use 3D Application Settings,” global Off, global On, and “Adaptive V-Sync.”
NVIDIA explains that it changed this recommendation as the GeForce drivers since 461.09 support MPO (multiple plane overlay). Prior to 461.09, the Windows 10 DWM (desktop windows manager) would composit the contents of all windows into a single plane and presented at display refresh-rate cadence, so tearing was avoided even with V-Sync globally off. With MPO, applications are allowed to present their contents independently, each with their own V-Sync setting. The OS, outside of driver control, decides which apps get promoted to their own MPO plane. This would lead to screen-tearing if V-Sync is globally off, even in Windowed or Windowed-Maximized (pseudo-fullscreen) modes.
Source: NVIDIA , Techpowerup