At that distance I wouldn't worry about 1080p at all, even on a 55". If you're going to SDR gaming then even the LG A1 may be fine for you, the B1 if you want practically no motion blur at all. If you have HDR use in mind too then consider the LG C1 or A80J. G1 is the premium option if you want better sound, the new type of OLED panel and a bit more brightness for HDR.
Upscaling becomes more important when you are viewing closer to a larger TV, or you are upscaling poorer quality material. Generally gaming in 1080p; for example, from a Nintendo Switch, it's not going to look a lot better on a TV with better upscaling because the source is already pretty good.
Broadcast TV or DVDs though, that's a different matter.