Multi-View is an advanced rendering feature for Android based Oculus platforms. If your application is CPU-bound, we strongly recommend using Multi-View to improve performance.
In typical stereo rendering, each eye buffer must be rendered in sequence, doubling application and driver overhead. When Multi-View is enabled, objects are rendered once to the left eye buffer, then duplicated to the right buffer automatically with appropriate modifications for vertex position and view-dependent variables such as reflection.
Although Multi-View can substantially reduce CPU overhead, keep in mind that applications submitted to the Oculus Store must maintain minimum frame rate per our requirements, even on devices that do not support Multi-View.
The OpenGL and Vulkan APIs support multi-view rendering.
Open Edit > Project Settings > Engine > Rendering.
In the VR section, enable Mobile Multi-View.
The following image shows an example.