I'm not finding performance issues for any other VR game I still play with my 3080, I should mention I run a Virtual Reality Arcade so I'm well aware of how they work, it's not repo or motion smoothing. The problem lies in how they deal with Frame Rate, they've clearly made massive assumptions based on 60hz which is fine for your PSVR and works well on the Valve Index which can do 120hz and is why you need to turn down to 60hz to get anything decent but somehow they didn't seem to realise that the majority of VR HMDs run at 90hz. Honestly they've tried to squeeze VR out of an engine that was never designed with it in mind and it really shows.