Well, my one data point is i never got sick from a FPS (anything from Wolfenstein for Dos till the present) but I did get sick when I borrowed a PSVR for a weekend. Couldn't use it more than 20-30 mins no matter what i tried, and i had a stack of different games with it to try.
Maybe Occulus does it better, I'll never know though.
I get motion sick from Minecraft and nothing else. I have thousands of hours in other FPS, even watching someone else play Minecraft in person makes me nauseous.
Maybe Occulus does it better, I'll never know though.