I thought I’d add another point of view for high end Nvidia gpu users like myself (say rtx3080 or better, 3090 in my case) using Link or Air Link with a Q2.
I’m not saying that these settings are best and that other’s are silly, just what currently seems to work best for me with my Q2/rtx3090 using v33 and either Link or Air Link.
I gotta say that since v33 I do not use Virtual Desktop much anymore except it does still seems to work better with my older Q1 and also for desktop and media viewing. I believe that the VD developer is coming out with his own version of visual sharpening so time will tell I guess.
To start off with I would like to say that the trade offs for slightly better visuals and about 10ms less latency wired with Link vs Air Link are well worth the freedom of wireless for me. I absolutely luv my Q2 wireless with all my games/sims. I also luv that I can strap a 20000mahr battery pack to the rear strap (stock strap and some inexpensive rear pads) with a couple of Velcro straps with a short 1.5 ft battery cable and get a very comfortable/balanced headset that is so easy to put on/off, with a lot more runtime.
Anyway, back to my current settings;
Nvidia 3D settings = all defaults except power = prefer max performance. I have never seen any significant improvements in VR by playing around with other control panel settings. Maybe some older games/sims can benefit from also adding high performance and threaded optimisation = off options.
Best sweet spot for me currently is Oculus Desktop device graphics = 80Hz refresh, res slider full right (= native res). OculusXR enabled. Do not underestimate the improvements to graphics (and power requirements) by moving the res slider all the way right. The numbers shown (1.0-1.7x) are kinda meaningless. The far right slider position for any refresh rate is what will give you effectively native Q2 screen res. This is about as good as it's going to get for most users.
Refresh rates are a personal thing and fortunately I'm not very sensitive to lower ones. I've never even had any problems with my old Oculus Go at 60Hz or my Q1 at 72Hz. With my Q2 (and a Rift S) I do think 80 Hz is a bit better than 60-72Hz, but 90Hz like my Rift cv1 or Vive Pro, are not much better. While my Q2 can easily do 120Hz I do not think it's worthwhile for me right now. Still fun to use with simple games like BS I guess.
ODT; All defaults or 0’s except Link Sharpening = Enabled. For wired with link I can increase the bitrate to 500. With my 3090 I can increase the bitrate even more with ODT using copy/paste to 950 and this does improve the clarity of distant objects but it does not improve the overall game play significantly for me, and just works my GPU pretty hard (= louder fan noises).
OTT; SS = 0, ASW = off, GPU scaling = on. Rest = defaults. I also use OTT to turn on/off Oculus runtime services (on when I start up OTT, off when I exit OTT). So, I start up OTT prior to the Oculus Desktop app. Currently I'm not even even using OTT game profiles to fine-tune things because everything look so good with my stock settings. With some games like Lone Echo I can adjust in-game settings above this but the improvement to clarity are not significant and latency increases. I also use OTT Audio options to help make sure my audio goes to the right audio device when I start up or shutdown Oculus services. OTT is still one of the most useful free addons imho. If you download/install it, make sure to read the manual.
Using SS at 0's with both ODT and OTT the v33 Oculus software seems to automatically pick the right amount of SS in order to maintain enough headroom (~20-30%) and this seems to be working pretty well.
I’ve found these fairly simple settings are currently giving me the best results with all my PCVR games and sims. After that, I can tweak game/sim setting, but they usually do not help much. For SteamVR I set all visuals to 100% and disable adv. SS filtering and motion smoothing.
The main point I’m trying to make here is that I think you are best optimise your base Q2 graphic clarity and performance first before jumping into other things that often just have you chasing your tail all the time.
While it's great to be able to monitor your performance with OTT or ODT performance overlays (FPS, headroom, and latency) your real goal is to get smooth, stable results with as good as possible visuals that your PC specs can deliver imho.
Anyway, just my $0.02 worth.