Fart scenes are an unusual case in VR. Most of what makes them work is not visual at all, and a headset changes the balance between picture and sound more than people expect.
Sound in a headset
When you wear a headset with headphones, there is no room around you to soften the sound and no other noise competing with it. A close, clean recording becomes very present; a distant or compressed one becomes obviously wrong. Clips recorded with the camera’s own microphone right where the viewer’s head would be tend to work best, because picture and sound come from the same place.
Distance
Fart scenes are usually filmed very close. On a monitor that is just a tight shot; in VR it is physical proximity. Producers who know the format keep a small but natural distance, so the scene feels close without being uncomfortable.
Timing and pacing
A fart scene is mostly waiting, teasing and reaction. In VR that pacing reads as presence – you are there while it builds. Clips that rush lose more in a headset than on a screen, which is why longer scenes often feel better in VR even when less happens.
What to look for
Few fart scenes exist in real VR so far. Until there are more, the best substitutes are flat POV clips with close sound and a performer who talks to the camera; choosing POV clips until more VR exists explains how to find them.