I did some aditional testing. Before that I rolled back the Nvidia Driver to 531.29 as recommended by MS, updated my BIOS to the latest firmware and uninstalled OpenXR toolkit.
I noticed the high MainThread response time is only present in VR and not very sensitive to any settings exept the render scaling. In VR my FPS with the “Low” preset ist 45 compared to 25 with “Ultra”, all on the same render scale).
What I also noticed is, that the MainThread time varies a lot over time in the same settings, visible by the red high time markings in the diagramm (or so i suppose)…
For further investigation I attached the debug FPS data below.
2D (WQHD 3440x1440):

VR 100% render scale:

VR 80% render scale:

VR 120% render scale:
