I agree with you if you’re playing HLA and want to avoid a Head Crab jumping on you, or if you want to break a blue box with a light saber with the beat of a tune…
However, what matters the most is not fps but angular velocity of the pixels: if you look forward flying an airplane mostly looking horizontally, the pixels passing by and moving in view are slowly moving only (even if flying 300kts). But if you look side ways they are passing by fast because you’re looking at the pixel in a perpendicular direction.
For these reasons what matters most in Flight Simulation VR is not much fps but smoothness, which is best experienced when you get a regular xx fps value with no spikes. And in this case because the simulator is CPU bound most of the times, it is easier to keep 30fps stable in pushing some of the settings adequately, which is also one of the aspects of fine tuning the settings like I’m explaining in “My VR Settings”!
Of course if you’re doing aerobatics… forget about 30 fps…
Here is a more detailed explanation why 30 fps stable is better than 40 fps varying (and why you rather set Gauge Refresh Rate HIGH in VR).