"Better" also refers to binaural audio placement. In the cowgirl position, to sound "real," the performer’s voice should come from above and slightly in front. VRBangers isolated Natasha’s microphone to a boom arm placed exactly at the virtual "cowgirl" apex. You hear her breathing get louder as she leans down (proximity effect) and quieter as she sits up. That subtle modulation is why fans argue it is "better."
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