Thank you for the info, but for me that is not the case. I just now checked the GPU temp with MSI afterburner and turned the fan speed at max. I flew for a while in DCS and my GPU was at a constant 62'c. Still i got massive frame drops which where the result of course of my GPU usage of DCS.exe dropping below my Oculus program. I were able to fix the frame drops every now and then by turning off & on my VR headset but after a while (sometimes just after 1 minute) my frames were dropping again.
Keep in mind that sometimes i can just fly for a whole day hours without these frame drops happening. I really think that this is caused by a random VR bug of some sorts.