I'm out of the industry now, but one more intuitive option we implemented was to magnify pan rotations, such that a user only has to turn their head through 120

I'm out of the industry now, but one more intuitive option we implemented was to magnify pan rotations, such that a user only has to turn their head through 120º (tuneable) to turn a full 360º. Thus a seated user doesn't have to strain their neck to get the full experience. Even in immersive VR, we aren't especially bothered by the lack of 1:1 rotation.