This is why popular workarounds recommend to disable V-Sync and cap the frame rate to avoid fluctuations. The problem gets worse when activating V-Sync. This leads to movement that is generally better when the frame rate ist stable. This is because the engine applies a lot of transformations to the input that are based on frame time.
While many players report issues with positive or negative mouse acceleration or overall sluggish movement, others state that the controls are not that bad.
The mouse controls in Dead Space are notorious. It works with VSync and high frame rates and is easy to install without having to fiddle around with FPS limiters or config files. This fix makes Dead Space use raw mouse input without any additional smoothing or acceleration.