The Dark Souls PC port is ****ing awful and basically unplayable without Durante's DSFix. It's locked to 30 FPS ffs. Being able to cover the "majority of the market" is nice and all but going beyond that is not exactly difficult.
Letting users set whatever resolution their PC claims to support is simple, you have to go out of your way to specifically restrict resolutions to the three sets that are the most common.
Having an unlocked framerate option is also not hard, especially if you're working with an engine that doesn't randomly break past a certain framerate(like UE4 or almost any modern engine).
Having physics or even game speed reliant on framerate is just bad practice, not only because you can't support HFR monitors but anyone with slightly weaker hardware will have physics issues when their framerate starts dropping.
As for arbitrary control input I'll just leave this here
Only 64% of PC gamepad users(on Steam) are using Xbox pads, if you think leaving 36% of your market is "good enough" then I can't disagree harder. The percentage of PC Nvidia GPU users is actually higher than PC xbox pad users yet I'm pretty sure you wouldn't argue that making your game only run on Nvidia GPUs(not even booting up on AMD) is "fine" because it covers the majority of the market.