Only 2 weeks ago I was in the same headspace as the OP. I didn't have a headset with PT capability and, frankly, I couldn't really imagine a scenario where seeing my cluttered desk behind the actress would enhance the mood. The gray/green room shit was off-putting while the CGI backgrounds were either acceptable "spatially" or acceptable "thematically" but never both at once. So all I could do was avoid PT altogether.
Fast forward to the present with my shiny new Quest3 (discounted) and my first sojourns into PT. I gotta admit that I'm a convert. PT is clunky AF and I'm constantly shifting around to match positioning--which is annoying. But PT seems to add another layer of intimacy that breathes fresh air into the SLR library. I find myself revisiting classic/favorite scenes that I haven't looked at in awhile and the "renewal" effect PT has on those scenes that were tired from overplay is awesome. Gina Valentina was my very first VR crush, but all her scenes suffer from LQ problems because they are years old. PT seems to overcome a lot of that so I can once again indulge my ridiculous Gina fantasies.
Its hard to describe what exactly PT adds for me because I'm still a PT newbie, so bear with me. I thinks its primarily this idea that with PT you are participating, while with non-PT you are watching. Its probably that, by eliminating the background, you get rid of another element that could remind you that you're "not there." It may also be that getting rid of the distraction of the background means that you are laser-focused on the actress(es) which really enhances that one-on-one intimacy (or 2on1, 3on1, harem-on-1, etc).