Don't forget it's an RGB display with 3 subpixels per pixel. Quest 1 was 2 subpixels per pixel (pentile). You'll definitely see much more of an improvement than 27%.
Pentile is not bad when the pixels are so small you can't see them. Under a magnifying glass which a VR headset basically is, not so much.
I think where pentile went wrong was prioritizing green/red. I believe red has the lowest spatial resolution and should have prioritized green/blue instead. When using Night Shift I notice a definite subjective reduction in spatial resolution.
Pentile is not bad when the pixels are so small you can't see them. Under a magnifying glass which a VR headset basically is, not so much.