  Near distances are overestimated in virtual reality, and far distances are
underestimated, but an explanation for these distortions remains elusive. One
potential concern is that whilst the eye rotates to look at the virtual scene,
the virtual cameras remain static. Could using eye-tracking to change the
perspective of the virtual cameras as the eye rotates improve depth perception
in virtual reality? This paper identifies 14 distinct perspective distortions
that could in theory occur from keeping the virtual cameras fixed whilst the
eye rotates in the context of near-eye displays. However, the impact of eye
movements on the displayed image depends on the optical, rather than physical,
distance of the display. Since the optical distance of most head-mounted
displays is over 1m, most of these distortions will have only a negligible
effect. The exception are 'gaze-contingent disparities', which will leave near
virtual objects looking displaced from physical objects that are meant to be at
the same distance in augmented reality.
