The quality of this 720p version is similar, but noticeably inferior, to the 1080p version. If you carefully compare screenshots, the 720p version is noticeably blurrier than the 1080p version, particularly when comparing drawn lines. I used CRF 20 with the 1080p version, but I am using CRF 18 with the 720p version because there's very noticeable quality loss when downscaling and keeping the same CRF value, and then watching it played back upscaled to 1440p.
Video Source: Moozzi2
Subtitle Source: Commie
Video Format: yuv420p10le 1280x720
Video Codec: HEVC Main 10; CRF 18 @ Medium Preset
ACodec: Opus 128k
Software Used:
\- ffmpeg 3.1.1
\- libx265 2.0
\- libopus 1.1.3
\- mkvtoolnix-gui 9.1.0
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