By default I would take the display resolution of the headset. I assume this would be the resolution per eye(?)
But the current 8K videos are probably upscales
Yes, but not necessarily. The actual visual quality is never the video frame specs.
ie a 6k VR video 180° equirect on a Quest 2 is visually more like 2.3k
So even if the 8K videos were true 8K, you still wouldn't be seeing 8k.
PPD (Pixels Per Degree) also comes more into play rather than the full display pixels.
Quest 2 horizontal FOV, let's take 90° x a PPD of 26 = 2,340
Not exact numbers, didn't take vertical FOV into account, but close enough for illustration.
This is different for 3D rendered visuals even on the same device. For 3D rendering the device will be able to display the full 8K (4K+4K) quality, or whatever resolution the display is.