Resolution is independent of distance, it's a function of viewing angles. A 4K image 5 inches away from your eye that covers 30 degrees of FOV is identical to a 4K image 100M away that covers 30 degrees of FOV (modulo issues of accommodation and vergence).
The biggest change with VR is that it demands much larger viewing angles and subsequently much higher resolutions to achieve the same DPI. Fortunately, viewing angles can at most be 360 in theory (and about 200 or so in practice) so we're less than an order of magnitude away from ever having to worry about resolution again.
The biggest change with VR is that it demands much larger viewing angles and subsequently much higher resolutions to achieve the same DPI. Fortunately, viewing angles can at most be 360 in theory (and about 200 or so in practice) so we're less than an order of magnitude away from ever having to worry about resolution again.