The video tutorial for rendering for VR is at:
Default values do indeed work perfectly, only exception I've found in testing would be a very closed space, such as a car interior. The solution there is to reduce the Eye Separation from 63 (mm) effectively making the viewer three times smaller, or the scene three times larger, and avoiding the split image / cross-eyed effect for objects that get as close as 0.5m.
Eye Front Offset I have never found a use for, and just leave it at default :) It basically moves the eyes from the location of the camera either forward or backward. So in the example image, the offset of 20 would move the eye position that rendering takes place from to where the plane is in the scene. As noted in the tooltip, never needs to be adjusted (AFAIK, moving the camera itself would have the same effect).
Converge Eyes however should be taken from the distance of the farthest object in the scene rather than anything about your viewing device - at Converge Eyes set to infinity, the split image effect begins for objects at around 0.5m away; as you lower it, the split image effect will reduce for those close objects, but begin to occur for more distant objects now instead. Generally, though, it does not need adjusting - even if objects are close, like the car interior scenario, changing the Eye Separation gives better results and means that things like HDRI backgrounds or distant objects seen outside do not begin to have a split image effect.
Hope this helps!
