Psychologically, yes one does forget about the real world. But in terms of actual FOV measurements the human eye is far better. However having that narrower F

Psychologically, yes one does forget about the real world. But in terms of actual FOV measurements the human eye is far better. However having that narrower FOV in VR is actually a good thing, as it makes for a smaller arc subtend for each pixel. If you were to give the wearer a 60 degree FOV in VR, they'd see very crisp and detailed things. But the more you stretch it out, the worse the effective visual quality becomes.