Edit: I strongly recommend buying ED through the Oculus store instead of Steam. You can run most if not all Oculus Rift titles on the Quest 2 through Link/Air Link. Experiences may vary but along with fighting against the resource hog that is Steam and SteamVR I also encountered an issue that murdered my ability to use the Oculus Touch controllers. That's not normally a gamebreaker as there's tons of VR titles out there that require a gamepad, but it was for me as I prefer the freedom of sitting pretty much anywhere I want in my house and playing rather than being tethered to my PC. Once I bought Horizons from the Oculus store and installed it I noticed a world of difference. Which makes sense since the Oculus version of the game was optimized for the platform. Ran smooth as heck, visuals looked amazing and I stayed at a constant 72 FPS with very few dropped frames aside from the occasional spike you'd expect from a game like this. I'm installing Odyssey now, which ran terribly for me on Steam since my CPU doesn't meet the recommended specs, but I am expecting it to run pretty decent. I'll update this post once Odyssey installs and I've had a chance to land at the station and run around the concourse, as those are the biggest GPU/CPU killers right now.
Edit 2: Odyssey is a bit janky as expected given my specs, but it's still much more tolerable than when I was running it from Steam through SteamVR into my headset. Very happy with the Oculus store version of ED nonetheless.
I'm a little late to the party but I play ED with an Oculus Quest 2 and wanted to share my experiences.
First off, my specs:
i5-4670K (4 CPUs) OC'd at 3.4GHz
16GB RAM (gonna upgrade to 32 soon)
EVGA GeForce RTX 2070 8GB running stock
SSD OS and gaming storage
I play through Air Link at the moment as I don't have the link cable and I haven't purchased Virtual Desktop yet.
Overall my experiences have been pleasant. FDev provided an Oculus preset for the touch controllers in game and while there are certain limitations (galaxy map or rebinding anything to the thumbsticks, even alt binds) I was still able to jump in and do everything from mining in my ship to shooting rocks in my SRV. Haven't done combat yet since most of my progress has been on the PS4. I'm still stuck in a rinky-dink mining ship on PC.
I run the game anywhere between VR Medium and VR High default settings with only minor custom tweaks and experience very quick load times.
Now for the bad:
I get a ton of artifacting due to the limitations Air Link provides. Your weakest link is gonna be your router. Just make sure your PC is running through ethernet and your HMD is on 5GHz if possible.
When running the Performance HUD via the debug tool I find myself at a steady 36 FPS, reason being is if you're not hitting your target refresh rate (72Hz in my case) the Quest 2 will automatically half your framerate. However, both Steam and Oculus have tech that fakes dropped frames and a whole bunch of other techno hoopla I'll never understand that emulates close to 60 FPS so I'm not getting headaches or eye strain that I normally would playing something in VR legitimately refreshing at 30 FPS. The way around this is to knock everything down to low but I enjoy the eye candy. There are tons of optimizations and workarounds I'm still sifting through, however. Be ready to do a lot of research to get it to where it's comfortable for you.
Just keep in mind, you may have to do a bit of work to find that perfect balance between visual quality and performance. Even with the link cable the Quest 2 is still a standalone HMD, all its sending and receiving through Link, Air Link or Virtual Desktop is broadcast information. So the more info you try to send through that bottlenecked bandwidth the more jittery it's likely to become, causing stuttering and artifacts. It's gonna take a bit of tweaking to find that perfect balance. Despite all that I've never had to deal with any kind of input latency over Air Link, so that's definitely a plus.
Also, ED VR really hates disconnecting from the headset, which the Quest 2 does whenever you take it off for even a short time. It goes into a rest mode and suspends everything. When you try to get back on you're stuck with a black screen, even though the PC display will still show head tracking. However, your controllers stop responding in-game and you're forced to shut down the app through task manager. If you're gonna get up to take a break you're better off parking your ship and logging out of ED proper.