Right now, there are so many potential questions: Should players be assumed to have foveated rendering? for good vr content, probably, however few headsets have any kind of FR yet.. Should players be assumed to have a certain resolution headset? maybe, maybe they have high res screen but GPU can only push it at lower resolution? How to handle text in a situation like this? Degrade the experience of high resolution users by making all text yuge? Ignore those with lower resolutions entirely?
Basically, I think content is best developed right now with a very high standard of technology. So its better to have clunky, uncomfortable, but very powerful headsets right now, so developers can create great content. Some articles will still be written about how 'VR is dead!' until after awhile someone releases a comfortable AR/VR headset with high resolution and foveated rendering and it turns out theres a trove of content waiting. When that happens, VR will truly be born. VR IS dead right now, because it has yet to begin its life truly.