C'est bon j'ai trouvé, très bonne explication en anglais ici :
A run down of the comfort settings for WipEout VR.
To get the comfort settings menu, you need to load a race. In all modes except multiplayer, the race won't start until you press X to start, so you have time to mess about with your settings.
Press the options button to bring up the Game Paused menu. Then select Game Options. These are your comfort settings and motion control settings.
Camera
Selects an internal or external view of the ship.
Internal, is the cockpit view, pilot sat inside the ship.
Close, an external view. Camera behind the ship following closely.
Far, another external view. Camera following further behind so there is a large gap between you are the ship.
Camera Settings - VR
Controls how the ship moves around you, on the horizontal axis.
Lock Camera to Cockpit, your view stays parallel to the track. The prongs to the ship move up and down around you and around the body of the ship. Probably the safest option for people prone to motion sickness.
Lock Camera to the Track, again your view stays parallel to the track, but the whole ship moves around you. The prongs and the body of the ship move together.
Lock Camera to Pilot, your view rolls with the ship. This is the most swooshy and WipEout-feeling view. But also the most intense.
You can also change views by pressing triangle and not using the menu at all. Which can be helpful if in an online race.
Headset Settings VR
This the option that controls the blinders/blinker.
Off, widest view possible. You can see through the roof, sides and most of the back of the cockpit.
Small, encloses the cockpit a little. Cuts off your peripheral vision. May be useful if you are sensitive to flashing things.
Large, encloses the cockpit to the maximum. Nearly all side vision covered, you can only look forward.
Field of View Setting - VR
The only thing this does is control how the ships moves when it crosses a turbo pad.
Off, the ship passes over a turbo pad with no reaction. It is a completely smooth transistion.
On, the ship lurches forward a little when it crosses a turbo pad. Gives a sense of speeding up.
Motion Sensor Function
Turns motion controls, off, on, or partially on. If motion controls are set to on, you can also fall back to using the stick at the same time.
Off, use traditional controls, analogue stick or D-pad to steer.
Pitch, use SIXAXIS controls to be able to tip the nose of the ship up or down. Most used when trying to perform barrel rolls.
Pitch and Steering, control the direction of the ship completely using SIXAXIS controls.