Full reviews of the VR Headsets used in this test
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As expected, we saw a pretty wide variation in performance uplift compared to the 3090, between 60-80% depending on the game and its VR optimisation.
For comparison, I tuned all the titles we tested to achieve as close as possible to a stable 80FPS. This is the point where anything lower becomes unplayable in VR for me. You can of course further optimise the settings for each headset, but the key point is that sacrifices are often required to maintain FPS above 70–80.
I tested in ACC, AC, iRacing, Automobilista 2, Dirt Rally 2, F1 22, and Microsoft Flight Simulator 2020. Let's go through each title below.
Assetto Corsa Competizione
ACC was the most demanding title. Even with a 4090, sacrifices in visual fidelity were needed to hit 70+ FPS consistently. Using High to Epic settings with resolution scaling around 80% and enabling foveated rendering made a huge difference compared to the 3090, especially in complex weather conditions.
If you're already used to heavy sacrifices in ACC on a 3090, you'll notice substantial improvements with a 4090 — especially in immersion.


Assetto Corsa
With CSP mods and lots of effects active, performance stayed well above 90FPS. The 4090 handles it easily even on large free roam maps with AI and weather effects enabled.

iRacing
Already efficient on 3090, iRacing gains were modest but still meaningful for FPS junkies. Depending on the track, performance varied from 70 to 100+ FPS with high settings. Lower FPS occurred on more detailed tracks.

Automobilista 2
Already great on the 3090, AMS2 with the 4090 offers 70+ FPS at High to Max settings with lots of cars and weather conditions. While not revolutionary, it’s a noticeable improvement for those seeking higher FPS or more eye candy.

Dirt Rally 2 and F1 22
Biggest performance gains came in DR2 and F1 22. Previously requiring low settings, now High–Ultra is playable with occasional dips under 70FPS. DR2 was especially impressive. F1 22 still has bugs and optimisation issues even on high-end hardware.


Microsoft Flight Simulator 2020
The most surprising results came here. With a 4090 I achieved 40–50FPS at High to Ultra settings — a huge leap from sub-30FPS on a 3090. It’s now both immersive and smooth enough for enjoyable flying without compromising visuals.

Conclusions
Dirt Rally 2 and ACC show transformative performance improvements on the 4090, justifying an upgrade for VR sim enthusiasts. Other titles benefit too, though less dramatically. If you're already on a 3090 and not pushing visual fidelity to the edge, it might not be a night-and-day leap — but for the best experience possible today and future-proofing for upcoming titles, the 4090 is the way to go.