I've also got an Oculus dev unit (dk2) and must admit to checking out some of the porn content out there for it. Right now it seems to fall into two main categ

I've also got an Oculus dev unit (dk2) and must admit to checking out some of the porn content out there for it. Right now it seems to fall into two main categories: wide angle 3d movies and virtual scenes/environments. In the former, you're looking at mostly paid/premium content that is ideally played in the company's player application. Still, it works in some other more general VR players. These are shot with cameras that, while not 3d/360 due to current tech limitations, give the illusion of sitting in front of performer(s) doing your typical sexy stuff. It generally mirrors the viewer's assumed seated position so it gives the illusion of watching a live sex show. You can turn your head and look around to some extent but doing 3d/360 is still difficult due to the way dual-camera 3d works. There are several non-porn examples of this as well. The latter is more like CG porn since the tools for creating and viewing 3d graphics in VR are a lot more established. The flip side is that you're basically watching video game porn. Some of the stuff that can be done in Unity or Unreal Engine is pretty realistic, just like your average modern AAA video game but in the end, it's still cartoon porn so it will appeal to some but not others. On the viewing side, it's more flexible since you can turn around in a full 360 degrees and change your viewpoint just like any other CG virtual environment. Basically the live stuff is like the evolution of 3D movies while the CG stuff is an evolution of video games.