As long as you are sitting or moving naturally, motion sickness is pretty much solved for most people. Refresh rate and tracking are good enough these days.
Where motion sickness is not solves is with artificial locomotion, e.g. using to use the joysticks to move around like in a regular FPS game, that will still make most people motion sick to varying degrees, but many will get used to it after a while.
Where motion sickness is not solves is with artificial locomotion, e.g. using to use the joysticks to move around like in a regular FPS game, that will still make most people motion sick to varying degrees, but many will get used to it after a while.