The sim was built out of an actual fuselage (Sikorsky S-76) with full controls, visuals were 8x projectors on a curved wall in front of and around the cockpit. Everything was bolted to the floor, no movement anywhere.
After 10-15 minutes I did a hard bank and my gosh, the whole world moved, and I could have sworn I was about to slide out of my seat. I panicked that I didn't have a harness on.
The instructor laughed and said that was quite normal and that many people get very motion sick.
So yeah, I can see that motion sickness, with the "right" setup, could easily be a thing.
This is why most 3d movies have very little happen in the virtual space between you and the screen. Since more than about 7 meters away is basically all the same final distance, it's fine.
That being said, it's the stuff flying at you that makes 3d seem worth the extra money, so they try to balance it. Some people will still get very ill even with the small amount that movies do.
I also think discriminating between motion sickness, flight simulator sickness and virtual reality sickness is splitting hairs, or at least a gradual difference. One could claim motion sickness requires real motion, but you have that in a good flight simulator, too, and most VR setups allow one to, at the least, move one’s head freely.