I posted the "Oculus Room Really Tiny" cut down version of Oculus Room Tiny because I felt there was more code than necessary in the official sample but I don't think there's much more that can be stripped out beyond that. As brantlew says, a fairly siginficant fraction of the code is just required set-up to get a Direct3D 11 device initialized and displaying anything. The code could be simplified a bit by stripping out texturing but there's not a lot of code dedicated to the scene geometry specifically.
If you're struggling with the Direct3D elements I'd suggest looking for some introductory Direct3D 11 tutorials - very little of that code is specific to VR / Oculus. Once you grasp the basics of Direct3D 11 it should be easier to understand the additional code for interfacing with the Rift and displaying two eye views instead of a single view.
I can give you a quick rundown of what's happening in 'Really Tiny':
- Code to line 80: including required headers and linking required libs, defining a quick termination VALIDATE macro to bail out on any Direct3D errors, defining a bunch of typedefs for COM smart pointers to manage lifetimes of D3D objects (the D3D API is based on COM).
- Window struct: minimal code to handle creating a Win32 Window and handling essential Window messages. This is boilerplate Win32 code and not D3D specific.
- DepthBuffer struct: minimal wrapper over a D3D texture and depth stencil view that represent a depth buffer / z buffer. D3D makes a distinction between resources (a block of memory holding graphics data like a texture or vertex buffer) and a view (a binding of that data to a specific part of the graphics pipeline).
- DirectX11 struct: wraps D3D and DXGI objects required to render pretty much anything using D3D11: the device and device context, swap chain, back buffer, a vertex and pixel shader, input layout, sampler state and constant buffer. The only thing you could drop by going to a single triangle would be the sampler state (not needed if you're not sampling any textures).
- createTexture function: creates a texture and shader resource view and fills it with the appropriate pattern for wall / ceiling / floor. This code would not be needed for a single triangle or untextured scene.
- Vertex struct, TriangleSet struct and Model struct: handle creating and rendering the scene geometry which is basically a bunch of cuboids created by the AddBox function. The Model Render function would not be much simpler for a single triangle, all you could drop are the PSSetSamplers and PSSetShaderResources calls if you weren't using any textures.
- Scene struct: just hard codes the position, size and color of the boxes that make up the scene and creates them in code.
- Camera struct: generates an appropriate view matrix for a camera at the specified position and rotation.
- OculusTexture struct: one of the bits of Oculus specific code, this handles creating the Oculus SDK swap texture sets which are used to communicate the contents of the eye buffers to the SDK. Again, we also need a D3D 'view' which allows us to render to the swap textures (a render target view in this case).
- DirectX11 constructor: does all the DXGI and D3D initialization we need to render anything. Most of this is not Oculus specific and would be required even to render a single triangle. Any Direct3D 11 tutorial should cover this stuff as it is not really VR specific.
- MainLoop function: does the actual per-frame updates and rendering. Again, much of this would still be required even for a singe triangle.
If you have any specific questions about parts of the code you don't understand post them here and I'll try and answer but I'd really suggest going and working through some basic non-VR Direct3D11 tutorials until you get to the point where you understand all the non-VR specific code (which is most of the Direct3D code).