Two screens with half the resolution! It's 4k in total, not two times 4k. How hard is this to understand, really?
Take the Oculus Rift S, for example. It has a resolution of 2560×1440. That's 2560×1440 in total, not two times 2560×1440. It's 1280×1440 per eye, in other words two times 1280×1440. The amount of pixels the GPU has to render each frame is 2560×1440, not two times 2560×1440. Is this really so difficult to understand?
it is not that easy. First of all, the Rift S is an old device. Its image quality is nowhere near that of more modern headsets as the Reverb G2 or the Quest 2. Second, the panel resolution is only part of the equation.
Take the Reverb G2 (that's what I have). It has two panels with a resolution of 2160x2160 (so per eye). If you set SteamVR to 100%, the render resolution will be 3124x3056. SteamVR's
default setting is 150%, which results in a resolution of 3884x3792 pixels -
per eye. For reference, the resolution of a 4k image is 3840x2160. If you run a Reverb G2 at default settings, we have left rendering to a flat 4k monitor way behind us in the dust.
There is a reason why it is done this way. You need some form of oversampling to correct for the pincushion distortion of the lenses - the image needs to be rendered with barrel distortion for correction. If you render the game at the panels' native resolution, you actually lose optical resolution, and while the image is sharp and crisp at the center, the edges get pixelated and fuzz out even with a perfect lens.
Now how much oversampling is really needed is up for debate. Of course there is always the bragging point of running at over 4k per lens, but personally I find that is nonsense. While the oversampling at 150% covers the distortion part, there is still the issue of sweet spots of the lenses. You don't get an equally sharp image everywhere you look, generally the image is sharpest at the center of the lens and gets less and less sharp and defined the more off-center you look. With my lenses and old eyes I found that there was no perceivable gain in image quality beyond 80%. The center of the image doesn't get any sharper, and whatever sharpness you gain at the edges is lost in the edge blur of the lens.
Then there is the issue of what is rendered on the monitor. Often it is just the image of one eye before the distortion is applied. Some games go through the trouble of combining both eyes for a more centered field of view, and some render a third image all together.
In the end there are at least two images to render from slightly different positions, so apart from the doubled pixel count there is also additional overhead for things like occlusion of objects and such. All in all both the CPU and GPU load will be higher.
Then there is frame rate. While more and more gamers have higher refresh rate monitors, 60 frames per second is still an accepted standard for stutter-free, non nauseating image display. I have no idea what the accepted standard for 4k is these days, but I would guess people typically aim at 60 fps in 4k? Don't know. In VR, you not only need a higher refresh rate to prevent nausea and headache, it also needs to be rock solid. Any deviation in frame rate results in stuttering and image tearing, which can induce headache and nausea.
The last thing to consider is the render pipeline. For a flat screen, the game renders pretty much to the screen, end of story. In my case, with a WMR headset, there are multiple additional steps. ED uses the OpenVR API to render. This gets passed on to SteamVR, which passes it through the SteamVR for WMR layer to hand it to the WMR platform. All this costs time and impacts the frame rate. There is a great explanation how it works and why OpenComposite is such a great relief for WMR headsets (or any OpenXR compatible headset) on the
OpenXR Tollkit website. This might be why native SteamVR headsets like the Index perform considerably better than WMR headsets, even if you account for the resolution difference.
In the end, VR means a considerable additional strain on your system compared to flat screen. I run a 3080Ti on a Ryzen 9 5900X at 70% resolution, and my system still struggles. You can throw more GPU power at Elite, but the game is also highly CPU dependent.