I assume that there is at least some lag stemming from the gyro and the calculation of the degrees of freedom (as stated in later slides). Although this may be slightly less of a problem nowadays with better technology and processing, I wonder whether this latency is actually a problem. For example, it appears from a quick Google search that one way of getting headaches from VR is a bad CPU causing latency. Furthermore, in later slides, we talk about accounting for this using lower quality, slower rendering etc. However, I wonder if it is also possible to account for this latency by overcorrecting and temporarily moving slightly faster than the user is rotating the headset, or whether something like this would be even worse due to creating a whiplash effect.

I agree, though I feel like there are many other factors that can contribute to discomfort, such as low frame rates, insufficient resolution, and improper calibration. As for overcorrecting to account for latency, this approach may not be ideal as it can potentially cause motion sickness or a whiplash effect