These days I use OpenXR custom scale at 125%, inside the game TAA at 60/65 (unfortunately not DLSS it’s smearing like hell in glass cockpits), everything else pretty std., 100 LODs, high textures, medium clouds. and med. glass refresh rate. All other settings I’ve found have negligible impact.
I got slightly better perf/visual tradeof with various settings in OpenXR toolkit, but it’s too unstable for me, each time entering/exiting VR is a gamble, whereas without it it’s rock solid. So I don’t use it ATM.
I mostly fly GA, but I do fly the Fenix too in VR (but that is borderline perf wise lol)