That works and I like to watch some stuff that way but it is highly capped by the resolution of your VR. It will always be a subset of the available pixels of your headsets max resolution.

I don't particularly felt that VR is easy on the eyes since while the illusion says otherwise, you have 2 very small monitors directly in front of your eyes, directly the opposite of what was suggested before. This is probably more relevant than the perception of distance.