I don't know about the accommodation, but isn't the loss of peripheral vision like looking out of a window? Think of the movie screen as a big window into the world.
Not on the list (I think) but what about head movement of the viewer? If I move my head slightly to one side the picture stays the same while I expect to look behind an object.
So are there more things going on here? It seems unlikely to me that the focus of the eye lens is having a big impact.