This is all just empirically incorrect. VR headsets are already in the hands of consumers, and not causing simulator sickness in the circumstances described. Developers have now had lots of time to experiment and find out what does and doesn't cause it. Accelerating the viewpoint? Yes, that'll affect some people. Placing objects close to the viewpoint? That's completely fine, and the author's idea that this will somehow mess up people's depth perception is flat-out wrong.