Finnish company Varjo announced VR-1, a VR device that has more than 60 pixels per degree(over 60 PPD / 3000 PPI), which is equivalent to human-eye resolution.
But although VR-1 has over 20/20 vision resolution and sub-degree accuracy eye-tracker, it has 87 degrees of field of view — human has
114 degrees FOV — and 90Hz refresh rate at max. Which is not near the human level.
Check out more info about VR-1 here.