Depth of Field Graphics Setting

This appears to be something for VR, but I can't spot any differences between off and high. Is this another one of those settings that doesn't do anything? Or do you know exactly what it does and can let me in on the secret?
 
I don't believe it's necessary in VR, our eyes should see depth of field in the 3D scene without need for the effect required to achieve the same effect on a screen
 
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