It is said that human eyes can resolve down to 1 minute of arc(1 MOA or 1/60 degrees). Each eye has about 160 degrees of HFOV and 125 degrees of VFOV.

From there, you can work out requisite resolution for desktop replacing VR googles: 11K per eye.

The catch is that human eyes actually only have ~1 degree of full resolution area and ~30 degree of active area, and the full 200 degree HFOV is only realized by moving them around and subconsciously compositing images, so most of panels can bee left unlit, in theory.

But the panel resolution requirements is the same, and our technologies are just not there to make a true desktop replacement VR goggle, yet.