How so? Simply for the obvious performance reasons, you mean, or?
Ray tracing and VR is a match made in heaven, that would eliminate many ugly cludges that have worked
acceptably tolerably with games rendered to screen, but become atrocious in VR, and lends itself to foveated rendering, optimally curving view planes, and parallelisation, in a way that rasterization can not quite do.
There was a guy on the early Oculus dev forum, who wrote a basic raytracing demo (depicting just the old Sponza scene, with a few point lights), that cast its rays with the lens distortion taken into account from the get go.
Pretty sure I used ReShade at some point in the past, when playing Oldrim VR-ised using either Vireio Perception, or an early version of VorpX… there was some combination that didn’t entail attempting to stack directX dll trojans on top of one another… Have got the LCD_VR-specific ENB profile on SkyrimVR today. :7
Supposedly NVidia added something similar themselves, recently, to their software stack? (Dunno myself - haven’t looked into it.)