Resolution matters in VR if you want to avoid the screen door effect, which is a mesh-like appearance due to seeing the lines separating pixels on a screen. Think about an old computer with poor resolution — you can probably see a grid of fine lines on the screen as you use it. Most VR headsets available today still have the screen door effect to some extent, but you can minimize the effect by purchasing a headset with a high resolution. The highest-resolution consumer-facing VR headset is the HTC Vive Pro 2, which has a resolution of 2,448 x 2,448 pixels per eye.
How much of the virtual world do you want to see at once? Field of view is a degree measurement that shows you how much of the virtual world you see at one time. Human vision is limited to about 220 degrees, and the Pimax 8K/5K+ headsets come close to that field of view at 170 degrees.
Refresh rate tells you how many images are generated per second. You want a high refresh rate to keep your VR experience lag-free and to see natural, realistic images. The refresh rate can affect how disoriented you feel with a VR headset on — you want your eyes to keep up with the images, and you want the images to keep up with the action. If the refresh rate is below 90 frames per second, you might experience disorientation and nausea with a headset on. The Valve Index has a refresh rate of up to 144 Hz, making it one of the best options for a smooth VR experience.
Position tracking detects your position relative to your surroundings in a virtual environment. It’s different from head tracking, which only looks at the rotation of the head because it registers forward/backward, up/down, left/right, and other total body movements.
A VR headset consists of a display screen, sound, sensors, and controllers. You’ll want the highest resolution you can afford here to minimize the screen door effect
Pixels per degree, or pixel density, is calculated by taking the total number of pixels in a horizontal display line and dividing it by the horizontal field of view. For example, the HTC Vive has 1080 pixels per eye and a field of view of 100 degrees, giving it a pixel density of 11 pixels per degree. Keep in mind that the human eye sees about 60 pixels per degree.
Article source: https://www.zdnet.com/article/best-vr-headset/#ftag=RSSbaffb68