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petermc if you want to see the girls face, you look/tilt up. If you want to see the penetration, you look/tilt down, like real life.
In real life the vertical FOV of my eyes is much, MUCH bigger than the vertical FOV my VR goggles offer. That's the whole point. In real life I barely have to move my head at all, I just look up and down from the very same position when laying on my back and a girl is riding me. And yes, of course I can tilt the cam all the time instead of moving my head. But that's not very immersive or realistic to me either, it's actually extremely "movie-like"...
I don't say that the whole girl should be visible or anything. But it's just a bit too close in SLRO imho and not a good trade off between a realistic distance and a realistic (non tedious) vision anymore. Like you said, other major studios hit the sweet spot pretty regularly so it's not like people don't know how to shoot immersive VR porn...