The point that you missed, SDK 1.3 was released yesterday. Games have to be recompiled and updated for it. There's no evidence they have MTP latency far below 20ms at all. <- This is the contention, only claims are made, no independent proof.
So far all the reviewers have noted feeling ill or discomfort, shaky, sweaty, and they had to take the VR headset off.
As for "comfort mode" in the game, it limits your head movement so you can't actually use it to move the view around. If you want to move, you click on arrows and the scene fades to black and back at the new PoV. That's a hack, a brutally crap one at that.