This is so bizarre. I just got my new high-end 16" MBP, and yep - ProMotion is not fully working out of the box. It's on MacOS 12.0, so will be updating to 12.0.1 to see if it fixes it.
Now, before anyone says anything, yes, - ProMotion IS working when moving windows around etc. It's super smooth. But scrolling in Safari/Chrome etc it's clearly running at 60hz. Messages IS taking advantage of ProMotion, though, as scrolling through messages etc is nice and smooth (just like on the new iPad 12.9 and iPhone 13 Pro series).
Really hoping that the MacOS update to 12.0.1 sorts out the browsing frame-rate, though... because currently it's NOT any better than previous years, of course, and quite chunky.