That statement has been introduced by Andrew_WOT on RD, he did not give any prove and I think it was only based on screen shots from tweakguides. BTW I do not see any difference in VR.
My advice on this subject is get the knowledge of what curtain setting do, when you are comparing settings you should know what to look at.
read this:
tweakguides and lots of info on the guru3D forums
guru3D further from my favorites map at:
https://stepmodifications.org/wiki/Guide:NVIDIA_Inspector
https://www.pcgamingwiki.com/wiki/Nvidia_Profile_Inspector
I know its a reading about Nvidia inspector, but it also explains a lot of adjustments. Because I still think you have to know what you are doing, what the effects are from all those adjustments and is it worth. You have to test it by yourself, as its very personal and depends on the hardware, that my best VR settings can be on your monitor PC the worst.
I would also suggest if not notice any positive results, why use it, then I suggest to disable it in favor for ( in most cases) better FPS.