How interesting this little experiment is:
5 times in a row I’ve been able to repro and solve motion smoothing not kicking in!
The last test flight was even more surprising to me: I wanted to compare the TAA60+OXR100 I was using with GA light aircraft with the FBW A320. Same spot, same conditions.
As soon as loaded, once again rubber banding showing up. I thought it worked already 4 times, I’ll try once more. So I raise TAA to a level I know it would disable MR entirely (that’s the trick) and in this case I chose 80, apply, close settings panel and as expected I lost MR. Then I open settings again, revert back to TAA60 apply, close settings panel, and voila: motion smoothing kicking in with the FBW 320 at TAA60 + OXR100.
Sure, with 60/100 it is not giving good EFIS either so I try raising this a little bit to 65 and this is starting to get somewhat noticeable better (it is not TAA100 though). I decide to take off like this and this went fine even if live weather was low ceiling and raining.
I keep climbing a little bit and I decide to check the view, so I open weather settings, choose scattered preset, and this starts to look quite good overall.
Then, I wanted to see up to which point I could raise TAA and keep motion smoothing with the FBW 320 and OXR100 (still using my latest base settings but without contact shadows, with medium clouds, and for those picking up this topic by search, still with a 9700K+2070S). And I couldn’t believe I was able to raise the resolution to TAA85+OXR100 while in air climbing over the country side in Pays Basque! I even have been able to raise Clouds from MED to HIGH, but at this resolution motion smoothing was quite often giving up causing an apparent stutter (but not rubber banding).
After trying a few different settings I’ve found TAA75+OXR100 almost stable with good EFIS legibility, and TAA70+OXR100 stable with slightly less good EFIS but just slightly (meaning moving my seating position 5 cm forward and this was looking the same as TAA75 but 5cm back).
I was sill surprised this kept motion smoothing running fine with such settings, so I decided to open OXR Dev Tools, change motion smoothing from ALWAYS to AUTO, switch from/to VR mode, and compare how it would go down to landing the aircraft back to LFBZ airport.
Well, it went perfect down to the runway, looking left the bing scenery was smooth, looking right the @thalixte photogrammetry Bayonne was smooth too! Only when on the ground and taxing it was again loosing motion smoothing from time to time but it never went back to rubber banding.
As a conclusion I’d say: try this!
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if it is rubber banding, just dial a larger TAA so that it disables motion smoothiing, then dial TAA back and this should kick in motion smoothing for good.
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my settings are really solid and they are high enough for a visually pleasant experience (more capable hardware of course would raise some of the them). I’ve tested them with:
FBW320, TBM, GA like PA28, KA350, Longitude, C172 Analogue
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you can play with Clouds first if you can’t keep up the fps (HIGH → MED is very effective on the spot), you can also play with Contact shadows OFF/LOW depending.
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you can run FBW 320 with TAA70+OXR100 on this hardware. This is comparable to TAA100+OXR50 for the EFIS but it is OXR100 for the outside!
Quite an experiment today!
As for the “pull with the dev”, I’ll send you a PM… In the interim you might want to read this: 
