Overall I would say that the current state of VR Porn has proven that... not everything is necessarily better in VR.
Intel 5820K OC@4Ghz, Titan X (Maxwell), 32GB Corsair Vengeance DDR4, ASRock X99 Taichi, Samsung 500Gb 960 Evo M.2, Corsair H100i v2 Cooler, Inateck KTU3FR-4P USB 3 card, Windows 10 Pro v20H2 (19042.867)
I have seen some in VRPorn.com and it's awesome IMO. Way better as an experience than old regular porn.
The only thing that was a little off was the low resolution of the HMD was very noticeable. Once technology advances and each eye sees a 4k image, it will be as good or better than the regular kind.