I've only pushed it this far with my 3080ti. Racing at Blackwood. And the Aero is running with a 3090ti. But that said, I get really good visuals rendering with much more sensible SS on a 1080ti + Reverb G1, still at 90fps.
With the 30x GPUs I've maxed everything in LFS config and added 2xSGSS with insane super-sampling to intentionally push it a bit hard, with rigs for G2 and Aero.
I'm fortunate to have good access to hardware to try quite a few combos of GPU and headset.
To clarify on OpenXR/OpenVR: native support for OpenXT in the future version seems a likely direction if that's where everything goes, no doubt - but what I was getting at is that the OpenXR Toolkit allows one to by-pass SteamVR and apply additional effects with existing OpenVR titles.
It's basically AC (Open VR) >> OpenXR Toolkit >> OpenXR for WMR, on my G2. Getting rid of SteamVR was a good performance increase in its own right, plus allows the other toolkit capabilities to be layered on top.
So perhaps one for the future release, but the Dev of the toolkit "mbucchia" recently commented on a Discord channel (not about LFS but in general) regarding developers that wanted to allow him to enable support for Dynamic Foveated Rendering in the toolkit:
"If they could tag their left/right eye render targets with a debug name (WKPDID_D3DDebugObjectName) then we would be able to tell what eye a render pass is targeted for (when we intercept OMSetRenderTargets()). From their end, it means whenever they allocate the textures they use to render to, they have to make one extra call to SetPrivateData() and use a distinctive name, like "LeftEye" or "RightEye"."
Not sure if LFS does this already but if so, maybe worth talking to him about adding it, with no extra work required by LFS devs - or if not, perhaps a way in future to easily add the support and all those capabilities.
Aside the performance, it would be neat to have a title where - with an eye-tracking headset - one can easily have the focus crosshair overlaid on the monitor view to see where the driver is looking; again good capability to showcase from a driver training perspective.