sheldoncooper Imo intimacy arises from the personal connection to the girl in the scene. It depends on how believable she acts and how much she draws you into the scene. There's intimacy when you are actually sexually attracted to a girl in a scene, not only because of her looks but because of the "full package" she offers. And that not only for a small period of time, like one close-up position in which you just look at her face for a few minutes but for pretty much the whole scene. Girls like Veronica Leal or Melody Marks can do this on a regular basis. That's why they're among the best VR porn performers out there. CzechVR can shoot such scenes with various performers on a pretty regular basis because they seem to really understand the medium and because their directors know how to teach their performers to deliver top notch VR experiences in which the actual intimacy is off the charts...
Some people seem to equate intimacy solely with a certain distance to the camera. While I agree that camera distances can influence your viewing experience and that some close-up parts are pretty amazing I still don't think that this is the only important element in the intimacy formula. Your personal viewing experience can vary anyway, depending on your personal physique, the headset you use and the player you use. The performance of a girl (or multiple girls) and the way she is/they are captured in general is pretty much the same though.
Personally, I love "balanced" scenes with some action being closer to the cam and some action being in a good viewing position to see the whole action. I also prefer short-period close-up stuff like when two girls just kiss each other or the girls leans forward to whisper something in your ear to extended close-up sections in which you simply watch a certain body part for a longer period of time. That's not very intimate to me, it's rather pretty boring tbh. I'd say for me "constant engagement" in all forms and aspects is the most important element in the intimacy formula, being a result of many factors and many persons involved in porn production.