I notice it too with my Quest2 and SteamVR. There was some mention of it in the release notes for SteamVR 1.15.16 but I don’t think it was fixed - even for other Oculus HMDs:
Oculus:
- Fixed issue with head position on Quest and Quest 2 that appeared in 1.15.15.
I like the SteamVR settings + using fpsVR with MSFS2020