Game changer for me as well. Clearly this is not a proper 'fix' in the strictest terms as we're having to fudge this but for me. This fixes things.
For reference I have:
Quest 2 Oculus Link Cable
3060ti
Ryzen 5600X
16Gb 3200 MHz RAM
opencomposite.ini file is set to supersampleRatio = 1.2
Graphics all set to VR low
Oculus software set to Auto on 72Hz
MUCH smoother, moving your head around no longer appears to have that strange 'lag' to it and the jirky movements (so long as I stick to these settings) are gone, running the exact same thing on Steam VR has all manner of weirdness.
I know my PC is not a great spec and I hope they do work on the optimizations a bit more but finally able to play.