plonk A very good post indeed. The only thing I disagree with is the lightning. Not a big fan of the scenes shot in darker settings, because often the colors look off, and the shadows have a great chance of ruining the scene. That is not to say they cant be done, for example the massage scene with Melody is god-tier. More often than not though, its sometimes hard to see the girls eyes properly in certain positions like cowgirl, if the scene is shot with not enough light, or it comes from wrong angles.
I think the censorship in JAV porn is a blessing in disguise for vr porn, as it has made the directors to pay attention to different things. I think you're already doing a good job of the girls playing with other than just the stuntguys dick, but I think there's still plenty of room to improve if the girls played more with the camera and the guys body. The biggest mistake in threesomes for example is if the other girl is just sitting there while the other is doing the action. In quite a few cases they're also moaning along with the girls being fucked, which I guess is a trait that comes from 2d porn. The longer it goes on, the more annoying it gets.
Generally I would just say the more the girls show their personality the better. If the scene is just moaning and screaming "fuck me" on repeat, it usually ends up being an average scene. Of course there are differing opinions and some guys just want to see the girls being fucked "pornstar style" , but I think looking at the stats, the more intimate and memorable the scenes are, the better ratings they get.
I also agree that audio is massively underrated aspect of VR porn. By doing whispering, breathing etc and having it as close to ASMR as possible is a much more effective way to improve a scene than adding a few more pixels to the scene and file size for example. I understand there are some things you have to take into account, like the fact that the guy doing the fucking has to breathe also, but I think thats a problem for all you studios to solve