Tell that to the people who get nauseous from VR. There are some people that will get nauseous from VR no matter what, and then there are people of varying sensitivity. The higher refresh rate, lower latency, improved FOV, and improved optics will all help more people be able to experience VR at all. And it will allow everybody to experience it for longer periods of time more comfortably.

I would have put that under "gameplay" (see "teleportation" vs "regular FPS" movement types), but I guess it's a bit of both...