Definitely a good point, my main issue with the parent of my comment was that you can't just say that it's higher than the Quests resolution therefore it makes no difference to go that high or higher. There is a possibility (getting close to the virtual screen/zooming) where there would even need subpixel interpolation, which would also be fixed with a higher resolution source.

Long story short, I agree with you, but if the screen is the limitation, not the processing hardware, then use the highest quality source possible. Not necessarily a hard and fast rule, but I also find when file size isn't an issue the video bitrate and audio resolution don't get hacked down as hard, but that's a whole different beast.