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actually they might be in a quite good position regarding VR, because Sony will be locked into the PSVR 1 specs until PS5 releases, while MS could implement eye tracking and maybe make it wireless (a company claims to have a wireless chip capable of that) and have the "better VR" for 2+ years if they release that next year

with eye tracking it's possible to reduce workload by a lot as only a small part of the whole screen has to be rendered in high quality > higher res display/ higher fidelity games