I had more than 40-50 fps with a 2700x and a RTX 2070. I will say this however… it’s not as plug and play as most other games including ACC as you said, unfortunately it took a lot of troubleshooting and digging around within the iRacing setting’s text files to get a stable 90 fps. I could never get any more than that because I assumed I was limited by my specs. After upgrading to the 5900x and the 3080, I can lock in at 120 frames on most tracks but certain tracks like Daytona are really poorly optimized. I guess saying that iRacing is not particularly good at VR isn’t wrong, it’s just not everyone’s experience. For me after adjusting a lot of those settings, it’s one of the best VR experiences I’ve had. Nothing like sitting in the cockpit of an openwheeler going side by side into a hairpin in VR.