Hi,
I just did what you suggested me to do and below are a few screenshots to show in-game FPS:
The first one was before I switch to VR Mode. I was using all ULTRA 1080P graphic settings.
The second one was before I put on my Oculus Rift S headset.
The third was the one I got in VR after things quickly stabilized.
The fourth was the one when I was performing some low sharp turns.
You can see the FPS I got in VR was indeed not that good. However, the image quality was fantastic because of my mostly high and some medium settings. Actually I felt very comfortable with 18 FPS, and when it’s lowered to 13, I still felt OK because there’s almost none jittering or wobbling. Many years ago I played FSX with 15 FPS, but this time I felt much better. I guess my brain somehow adapted to lower FPS better in VR.
Please understand that my PC is well below VR minimum: i7-3770 + 1660 Super + 16G memory + 8 year old ASUS mainboard. However, I could still enjoy MSFS VR by lower but stabilize my FPS with higher graphic settings. Because my CPU Mainthread now is as much a bottleneck as my GPU, I probably cannot just upgrade my graphics card to 2060 TI or so, and have to wait longer until a brand new PC is approved by my wife.
Someone has also pointed out here that he achieved VR satisfaction by stabilize his FPS at 18. This happened to be my stable FPS. So it seemed that Oculus Rift S users can find a “sweet spot” at around 18 FPS, and maybe the next one (requires much better hardware) would be 30 FPS, and then 45 FPS.
Again, the trick to enjoy better VR graphics is to find the highest STABLE fps. To do so you can actually UP your graphical settings, not necessarily lower them.