Great benchmark! This will be very helpful for further optimizing.
My results, didn't have compared them in detail till now, but at first glance... hmmmm maybe I should have payed a bit more for the CPU, or it is SteamVR that pulls the brake, compared to the Occulus hmds?
Or maybe it is my full AMD build.
Nevertheless, this is a motivation to do some system optimizing and OC.
I am very happy with my low CPU and GPU temperatures, both being water cooled.
DDR4 3600 CL 16 RAM
First one with 200% Supersampling and 144Hz:
Second one is with 100% Supersampling and 90Hz:
Third one is the same with slightly overclocked GPU and CPU (only used those one-click standard features in AI Suite and Radeon Driver Software):
Fourth one is the same like above but with Valve Index144Hz refresh rate, because I think the above is showing the typical Steam feature of deviding the refresh rate by half if it can't keep the full rate. 90Hz devided by 2 = 45Hz;144Hz devided by 2 = 72Hz.
Desktop: