Some feedback for those looking to upgrade their GPU, I have a 3080 and as noted by others it's not going to give you under 11ms at 90hz, even on simple scenarios. I have a 10600k at 5.0ghz all core and getting 0 cpu miss, so not CPU bound at all.
I can get 90hz under 11ms if settings are way down in DCS across the board, with 1.0 PD and like 50% steam SS, which is of course aliased and blurry as hell. With DCS settings and steamvr set to decent visuals to actually read cockpit stuff it's still 15-18ms timing I'd say and a bunch of reprojects. Flying in straight line it's ok, but any quick maneuvers or looking around it does nauseate with the skips.
Seeing other 3090 ppl also not even hitting under 11ms and 90hz kind of confirms this game is just not optimized.
I may try playing with the shader mod to see how that affects things, haven't gone down that road yet, but just an FYI for y'all that a new next gen GPU will not give you crisp visuals under 11ms for 90hz... though I guess if you're doing 45hz with a limit of 22ms then it would be able to handle that, based on my 15-18ms timing which is with high textures/shadows, 150% SS and 1.5 PD, 8x AF, it's pretty, but choppy at 90hz.
<EDIT> This is with a vive pro, your results may vary on a more positive note if you have a headset with lower native resolution. But with any vive pro, index, reverb g2 level headset these GPUs can't handle 90hz/11ms on DCS.