I personally think this would be really disorienting. It's annoying that some apps can't be used in bed but when the horizon isn't horizontal it tends to lead to discomfort.
This could be really incredible to those who have been bedridden due to illness for years. Essentially giving someone the ability to walk and travel again could be indescribably freeing.
'Personally I am tired of all the "it will cause disorientation/discomfort" objections because they are only valid if you somehow _force_ people to use such a feature.
Who is proposing that?
No-one, hence the word "Option".
And if you think that such an option will be unsuitable for everyone, and that those who are asking for it just don't know that because they haven't personally experienced it, you're wrong, because such experiences already exist (media players that allow vertical orientation adjustments even for 180/360° content, Virtual Desktop with it's "allow custom orientation in all environments" option, for example). These features were added because people asked for them, and they remain because people use them. I am not aware of a single case where a developer had to remove such a feature because users started complaining about its existence.
Some people might experience issues when encountering such features, which they can then just avoid in the future. This is no different from trying apps that have an "Intense" comfort rating.
Put the option in a Settings screen. Throw up a comfort warning when enabling it if you like. People have been asking for this for years, especially in mobile/standalone headsets.
@Oculus: enable this in Oculus Gallery for 180/360° content at least. Every other major media player has had the feature for a long time now, and the sky hasn't fallen in.