My guess is that this has to do with stereoscopic vision, not focal distance. Does the other screen become simply washed-out blurry or is it double-vision-type of blurry?
ok that makes sense. I actually just did this one eyed, and you are absolutely correct everything is in focus. So it must be just stereoscopy that looks that made me feel I'm focusing differently.
That said, it isn't any more or less strenuous on my eyes than IRL except when the text is too small. Font smoothing still isn't great, but if the screen is big enough you dont notice it.