The main reason for my new PC were VR games, some of them didn't run perfect with high settings and without resolution scaling on my GTX 1070 and i5-4670K (Half-Life Alyx, Fallout 4, Hellblade, Senua's Sacrifice).
So far all VR games I tested with my new PC (5800X / RTX 3070) run great with highest settings and 200% SteamVRs resolution scaling. Many of them even with 300% resolution scaling, some of them with 400% resolution scaling.
I hope that I can use my preordered Reverb G2 (with much higher native resolution than my Oculus Rift) with 150% SteamVRs resolution scaling in most VR games. If not, there is the hope for the RTX 3080 Ti.