Hi, I can confirm this was fixed at some point for cockpit smoke, and broke again later. My guess is they do some particle types via pixel shader and can't figure out how to get the VR rotation angle in.
If it is any consolation, DCS has the same issue with cloud particles up close. They use flat billboards for distant clouds (works fine) but the close clouds rotate with your head (or rather, stay static when you tilt your head sideways)
Since headset tilt applies the same to all particles, I dunno why this is so difficult. I even tried this out using pixelshaded volumetric clouds in unity with my own shader and that seemed to work fine. You still get some perspective issues when yawing left and right, but that is the same as when you yaw your ship.