Of course Codemasters know about the VR headtracking issue.
For Codemasters to sell this game and advertise that it has a functional VR implementation is borderline fraud. This has nothing to do with it being optimized for VR. Some games are more optimized and run well (AMS2, AC, iracing), and some run poorly at low framerates (ACC). But they are all functional in that the head tracking is synced properly. F1 22 is broken and Codemasters knows this but sell it with the advertised feature anyway. Just because some people don't notice it outside the garage is irrelevant. EA has no idea and are clueless, but Codemasters of course know because they are the developers, but they have no problem selling the game with this feature broken which will make some VR sensitive people nauseous. The fact that the game has terrible blurry AA functions is incompetent but not fraud. Believe me, I'm not the guy that wants to go around suing everyone when I get my panties in a bundle, but its important to point out that Codemasters is doing this knowingly.