I'm about 95% certain I'll be getting the 6800XT rather than the 3080... which feels odd to say because it'll be my first AMD GPU in around 17 years I believe!
Will be a great VR card in my opinion... You can point to a few things Nvidia may have for VR such as DLSS 2.1 (no VR games currently using it) SPS (a small handful of games using it) etc, but I'm not a believer in proprietary tech because it almost never sees widespread adoption. DX12U/Vulcan bring a lot of the performance optimising stuff anyway which is fully supported by both AMD and Nvidia. Sampler feedback for example does what SPS does and more, while DirectML super resolution is coming and will (try to!) compete with DLSS but as a more open standard and also on the XBOX series X/S, thus likely to see significantly wider adoption. We have to wait and see if it will work in VR though as DLSS 1.0-2.0 didn't. Raytracing isn't going to be fast enough on either card for VR framerates so doesn't feature in, even though we don't actually know how they stack up yet (though I suspect AMD to be weaker otherwise they would have shouted about it).
For now I think raw horsepower is still king over optimisations with spotty few and far between implementations, as raw power works to give you a better experience in all games rather than a select few. While we need to wait for reviews I suspect a 6800XT paired with a 5000 series CPU to enable smart access memory and overclocked is going to run rings around the 3080 which appears to have very little headroom left. Looking at AIB models they are rumoured to be hitting 10% higher clocks than reference and if you believe AMD's slides they were already neck and neck with the 3080 stock with no SAM, no rage mode and no overclock. The 16gb of ram is also a factor in my decision given the more-than 4k resolution of the G2, I think 10GB may just start to cut things a little fine in some situations.
Time will tell though!