I am just an Elite beginner, however have lots of hours of flightsimming on my back since the C64. Mainly I use it for DCS and Flightsim 2020, just upgraded my system to a 3080 and I7-12700K. The 8KX was my first VR device so I have no real comparison at hand. The FOV is ... like real I'd say. The black isn't exactly black, the backlight is always coming through and the lenses (resin) giving the pic a light milkish tint during night time in a dark flightsim cockpit. I hate the narrow sweet spot, but I was told the 8KX got a large sweet spot in comparison to other devices. Distortion in the edges is acceptable, I am more used to moving my head around a lot, so I don't really see it and I tend to activate fixed foveated rendering in the OpenXR Sharpening tool.
I use full resolution in games like Alyx and similar games, Elite also. It is amazing, especially designing my holo-me girl pilot made me want to kiss her

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So, in my Sidewinder basic ship the FOV extends from the left intern logo with the orange horizontal dashes to the right, they just vanish, so nearly 180°, the lower part of the cockpit window is fully visible. Starfields are crystal sharp.