Yes, but VR headsets tend to focus everything at infinity, which is the most relaxed position for your eyes (and the opposite of starting at a nearby screen all day).

I only used in store but the software seems to have some way of tricking your eyes, but no macro or anything like that.

Since it has eye tracking, it could hypothetically blur objects at different distances to give a stronger impression of depth. I have no idea if this is done, feasible in practice, or completely impossible and would cause your eyeballs to explode.