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The 3D Offset setting in SKYBOX does not work like the physical IPD adjustment.
It works for videos which was badly shot, i.e. the left and right cameras are not placed correctly.
In short, the VR left and right eye movies that are not well shot will make people feel uncomfortable.
When you encounter such videos, you could adjust 3D Offset to manually bring the two cameras together or away.
This is not a universal setting because each video is different in this regard.
Hope this info helps.