Gentlemen,
If that can help/interest anyone having issues with input lag/responsiveness I've spent a lot of time and I'm happy to report that I have found a setup which gave me entire satsifaction.
I have an AMD Radeon R9 290 so it involves the use of Radeon software, sorry for Nvidia users but I don't know what equivalent software could be used instead.
1/ Make sure in the PES settings that you use DirectInput instead of Xinput
2/ In Radeon Pro, create a profile for PES 2015.exe
3/ In Radeon Pro, "Tweaks" tab, set Vysync control to "Always On"
4/ In Radeon Pro, "Tweaks" tab, tick the "Triple buffering" option
5/ In Radeon Pro, "Tweaks" tab, tick the "Force Process High Priority" option
6/ In Radeon Pro, "Advanced" tab, set the "Flip Queue Size"
7/ In Radeon Pro, right click on your Pro Evolution Soccer 2015 profile and click on "Apply Now".
Now you can lauch the game via Radeon Pro and voila, enjoy ;-)
Note that I am not claiming the above settings will give the game the level of responsiveness some of you would want as I believe it is simply not possible due to the engine desing/gameplay choices made by the developpers. It does however, at least in my case, clearly improves responsiveness and input lag compared to the default game setup.
And before you ask yes I have tried dozens of other settings (vsync off/on, limiting framerate, force refresh rate,...) as well as making use of a third party window borderless software (BorderlessGaming 6.5 if anyone is interested in trying it). At the end the above is what provides me the best results.
Also just to clarify a common misconception Direct3D triple buffering does not create input lag, in the contrary it helps minimizing it when using vertical synchronization (if you are interested like I am you'll easily find many detailed and technical articles on the subject on the internet). It only real drawback is that it increase GPU memory usage but to be honest on modern graphic cards the effect is pretty insignificant.
The other technology which is sometimes incorrectly named "triple buffering" consists in fact in rendering ahead buffers and that can indeed result in input lag but is useful to improve GPU performance. It is adressed in Radeon Pro with step /6 by forcing the Flip queue to 0 (by default AMD drivers has it set to 3)
Final summary, I'm just trying to help here I do not pretend to have indisputable truth or knowledge. The above recommendations are the result of my research on the topic/problem and the result of my personal testing.
Cheers