I already had this typed up for another forum so I'll just copy-paste here. I went through the major studios I follow and picked whatever I thought was their best of the year.
VRCosplayX - The Long Halloween Part 2 (Sera Ryder and Kylie Rocket)
With VRCX these days, it's more like just picking the least worst. They do not care at all anymore and asking for accurate casting or even just a set beyond a generic bedroom is like pullling teeth. My #2 priority, behind the pornstar herself, is the setup, and the Long Halloween felt like a video from their earlier days with a little action set-piece to start off.
Honorable mention - Dune: Chani (Xxlayna Marie) rare bit of good casting
Badoink - That's What Friends Are For (Lily Lou)
Again, same studio, same laziness. Generic room with a massage table. This is the case of the performer making up for it in spades. Lily has such energy and charisma that you could be fucking inside of a blank room while she wears a potato sack and she'd make it work.
Honorable mention - A Warm Reception: Summer Special (April Olsen and Gianna Dior) a rare 3 part series with continuing story that no one does enough of.
VRConk - Scooby-Doo: Velma (Leana Lovings)
VRConk is already blowing VRCX out of the water at the cosplay thing and this is the ultimate example. Perfect casting, believable set design, a great finish. Heavy contender for favorite scene of the year.
Honorable mention - Clueless (Haley Reed) Great casting, believable performance by Haley
VRBangers - The Long Distance Thing (Kyler Quinn)
Probably my favorite overall scene of the year with one of my favorite performers of all time. If she's truly retired then she left us with some GOAT VR work. Not even a super handsy stuntcock could ruin this one. The eye contact, the intimacy, she's so good she makes him finish twice.
Honorable mention - Today's Special (Vina Sky and Kimmy Kimm) unique set and two girls playing their roles as the slutty and naive to perfection.
WankzVR - Nice Catch! (Scarlet Skies and Allie Addison)
More for the combination of girls than anything. These two could have spent the whole scene playing chess and I probably still would have given it high marks.
Honorable mention - Everything else they did in 2022. Wankz is extremely consistent but it also means not as much stands out to me.
POVR - The Wet Pussy Bandits 2: Prison Break (Madi Collins and Jazmin Luv)
With Kyler done, Madi is probably my favorite active performer and I'm a sucker for scenes that continue stories from other scenes, so this was a home run. Jazmin plays "annoyed girl that pretends she's not that into you" extremely well and it adds to the eventual action.
Honorable mention - Stepdad Shopping Spree (Haley Spades) I feel like I'm alone in wanting the incest craze to die ASAP but Haley Spades is so good here that I didn't care.
MilfVR - The Screwy Decimal System (Ophelia Kaan and Jackie Hoff)
Neither girl is my normal type but the performances make up for it. In MFF scenes, I always think it's important for the two girls to play different roles as characters and in the sex. Two ditzy girls or two slutty girls doesn't work as well for me. Give me one that's experienced and one that's reluctant. One is the slut and the other is the nerd. This is a good example of why that works.
Honorable mention - For A Job Well Done (Athena Anderson) acts as a sequel for a Charly Summer Wankz scene from the previous year, which I appreciate. If you need to reuse a set, this is how you do it.
LethalHardcoreVR - Aria Is a Carni-Whore For Cock Meat (Aria Valencia)
Let's be real here, they make the same scene over and over, but as someone that appreciates facials, they're the studio to beat. No one else is really trying. This scene gets the nod for unique dirty talk.
No honorable mention. Again, they make the same scene over and over.
RealJamVR - Sensual Massage from Kyler Quinn
I'm a sucker for good massage scenes because they require at last some setup and they never seem long enough. One of Kyler's few anal VR scenes.
Honorable mention - Threesome with Val Steele and Khloe Kapri Khloe does nothing for me but this is only one of two highres VR scenes we'll ever get featuring pre-surgery Val.