Field of view. A screen by itself is a flat object, but your vision wraps around a little bit. I believe the total angle of visible objects in human field of view is about 130 degrees, whereas a screen projects only 90 degrees. The lenses in a VR headset are convex, which projects the screen further out than it would normally be, angle wise, giving a wraparound view. This is why VR video typically has a sort of fish eye lens look to it – that flattens out during the lens transformation.
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