Physically yes, optically no. I don't know exactly how the hardware does it, but objects at a given virtual distance are at that focal distance, too. (Without t

Physically yes, optically no. I don't know exactly how the hardware does it, but objects at a given virtual distance are at that focal distance, too. (Without the illusion of depth, there'd be no immersion...) If that's further than your uncorrected vision can focus, then you need correction to prevent those objects looking blurry, just as you would in real life. It depends somewhat on what you're doing whether this poses a significant problem, I suppose, but I have found the experience more enjoyable for being able to see it without having to fuss with fitting my glasses under the headset.