Hairsational Yes, that's right and we all know that "theoretically", This is why I started my statement with "When it comes to VR video encoding" then specifically expanded on the 8K+ resolution videos.
What I meant is, in real life implementations (encoding and observing) you MOSTLY can't see the difference between the two at same 8K+ resolution at same bitrate, with your perfect vision and high resolution headset.
At least, that was my case. And this is why I encouraged everyone to do the same tests using 8K+ resolutions at same bitrate at same color grade and see for themselves.
People still treat the AV1 specs as the judging factor for their 8K+ VR Videos arguments which is not always accurate.
I know it's confusing as many of us tend to rely on spec numbers and so on when compare. But VR Video format is a totally different beast, especially when observing with a VR headset, which is the way to go of course and thus can throw any specs and numbers out of the window.
In other words, as you said, what's the point of a higher quality if you can't see it with your perfect vision using high resolution headset? Yes, it's there, but it's out of our human eyes distinguish capabilities.
There is a "threshold" for our human eyes when it comes to visual quality, even with perfect vision.
If we don't have this vision limitation, All of us should rage about demanding the VR Camera RAW files themselves which would be hilarious.
And that's my whole point and I hope I cleared it out this time.
Best Regards.