I figured I'd try a bit of VR. Although as of 1.15 (haven't tested since the 1.16 update, but I'm pretty sure it'd be the same), I noticed that per-eye, the particles are displayed differently. I'm sure the monitor itself displays things normally, this is just an issue in the headset specifically. (To be clear, this isn't an issue with the headset directly, but how the game is displayed in each eye.)
Using spray as an example, if I have a car ahead of me with its right side tyres generating spray, and I turned my wheel 90-degrees, which happens to block the spray, in the right eye, it would be blocked properly. In the left eye though, I could see that "phantom" effect copied over, like some weird "shadow" effect displaying in the left eye from the spray being blocked. It's like there's two different display particles that are combined, but also not really.
I haven't recorded or screenshot anything, but I do hope the devs revisit the VR side of things. I'd hope it's a simple fix!