The Valve Index can even go to 144 Hz/fps. Most upper end headsets can do 90. Higher is definitely better.
144 Hz mode has a very strange feel to it that’s hard to describe other than things look more “solid” and real in the exact same scene.
It’s not easy to do 144Hz. Takes powerful graphics cards and not so complicated scenes, but it is worth seeing for yourself if you can. I’ve not even tried to get 144 Hz in FS2020.