Deferred rendering is the wrong choice.
VR beta currently has horrific performance issues and ungodly requirements to present a usable image in VR.
This is not VR headset specific, I have access to rift cv1, quest 2, quest 3, neo 3 link and Pico 4 and have been in VR since dk2 headset.
Currently, the obvious choice for my own use right now is neo 3 link due to higher resolution than the cv1 and the all important display port capability compared to quests and Pico 4.
This is a native steam vr headset, no extra runtime involved, steam vr as openXRruntime performance is near identical to using VDXR from virtual desktop with the heaviest game there is being msfs2020, so this is not a system, runtime or headset issue.
No matter the quality that can be achieved with any headset in any other vr situations, the WRC VR beta is woeful in its presentation.
Firstly, deferred rendering in unreal engine for a VR title is just a development sin, it will forever have performance issues due to higher VR resolutions and always present a muddy, blurry image that's impossible to solve the horrific aliasing without adding further blur from the only option of UEs temporal Anti aliasing.
Upscaling in VR is also just not suitable, as even in the best case situation of making stable 90fps and a high resolution, it will always produce artifacts which undo any of the benefits it may give to lowering frametimes.
The issue is twofold, deferred rending the biggest issue, secondly, even if people are currently sacrificing every last bit of visuals to run this title at 90hz, there is a constant stutter presented as GPU framedrop in VR, this seems to be shader compilation or something along the lines of streamed assets as this can be cleared and smooth if restarting the stage and driving the exact same distance.
If you back out to main menu and back into same stage, the stutter is still present, this happens in non vr mode also and was a reason I returned game for on release.
So right now, I seriously can't recommend anyone ever play this title in VR given the serious optimisation issues with the deferred rendering method and ontop of that, frame drop issues even when running in horrible low resolution, low settings and low refresh rates.
My system is a 12700k and 3080ti and as mentioned, no matter which headset and which render resolution set, the VR mode is just unusable visually and not enjoyable, any game settings above ultra low will fill all 12gb of vram for a native render resolution of quest 2 / pico neo 3 link.
Attempted corrections and tweaks are useless, forcing dx11 is no better, I've tried everything I can but sadly the only way I see this getting better is simply scrapping the idea of deferred rending in the VR mode.
Rant video already made, some swearing but after the fantastic work done elsewhere it's incredibly disheartening to know it's practically doomed if continuing in current state