Personally I think part of the fun with game consoles is playing sprawled out. The other day I walked up to an old parachute hammock up in the woods and played Mario Kart 7 with a Nintendo 3DS after I crawled up into it.

VR should create simulations that are consistent with that kind of environment.

VRChat has a feature where you can set an angle offset ("horizon adjust") for all of your tracked positions (headset and controllers). So if you're laying down facing the ceiling, you can press a button and the game will treat it in-game as if you're standing up looking forward.

This is great, all games should have this. Also a way to freely change your height if you want to play seated but still stand up in the VR world.

Some games have seated mode now but Oculus missed to implement this the first 2-3 years of games.

I personally think that lack of eye movement tracking is really the worst part. In real life you don't normally have to turn your whole head to look at things all the time, you often can just look using eye movements and focus. But ability to fully track that stuff and ways to provide some kind of depth perception are almost completely missing from the current VR tech. Methinks it's gonna take a lot of R&D before we're at that level of immersion.

Isn't that mostly about the headsets having a (relatively) limited feld of view. With (insanely fast) eye tracking you might be able to avoid rendering part of the screens you are not looking at but the lense/screen will still need to be physically wide enough for you to look at those parts.

Varjo Aero and Quest Pro both have this.