If you were watching a 1000 pixels wide, 1 meter wide TV from one meter away, the level of details you perceive would be the same as if you were watching a 1000 pixels wide, 100 meter wide movie screen from 100 meters away.

The physical pixels on the movie screen would be larger, but you would perceive the same level of detail because they would touch the same number of rods on your retina.

If the two screens touch the same number of rods in your retina, how can you tell you're looking at a small screen upclose vs a large screen away? Several clues: parallax, vergence, and focus. VR can simulate two of those.

So if you were looking at the images produced by the VR set up for a large screen far away vs a small screen close by, they would occupy the same number of pixels on the VR display, the same! It would be just as detailed. But in one case, the two eyes would show you the images from two different angles, whereas in the other, the images would be much more similar. This is the only distance we're talking about, the perceptual distance created by the VR.

In all cases you're looking at the same number of pixels a few centimers away from your eyes, but perceptually it can be made to appear as if watching a large screen at a distance or a small screen upclose.

If you still don't understand, I can't help you beyond that point.