I don't remember ever watching a 30 fps video in vr and thinking.. damn, this is ruined by low FPS... but I absolutely can watch low res vr videos and say damn, this 960p / 1080p / 1200p / 1440p / 1600p VR video looks pretty crappy and I wish it were higher resolution
High resolution is much more future-proof than lower res higher fps. And from my experience so far, frame interpolation (making a 30 or 60 fps video into 120fps) is much easier to do with consistently good results.. like basic, simple settings and 1 click.. compared to AI up-scaling that's full of tinkering, testing, comparing and it's still a roll of the dice on whether anything looks better (because it's trying to add detail that doesn't exist at all natively), or some part of the video looks better but another part is ruined, or detail gets washed out and the video starts looking cartoony.
Gaming you'd probably want to sacrifice some resolution for frame rate if you can't do both, but I wouldn't with regular video