Here's an awesome course about VR that gives a ton of background and is great for anyone interested: 
https://stanford.edu/class/ee267/lectures/


Nairol's discussion of the lighthouses used with the HTC Vive.
https://github.com/nairol/LighthouseRedox/tree/master/docs

This is probably what the parameters map to for the lens correction:
https://docs.opencv.org/trunk/db/d58/group__calib3d__fisheye.html