>>365451031
you're mostly wrong. 
VRChat is indeed cpu limited. Materials are the reason - once you hit a certain number of unique materials at a certain resolution, the game will tank. 
However, the fact that it's also partially GPU (and then CPU to compensate) can be easily proved. Simply go to any map with 80 players where you're getting like 30 frames.
Open the steamvr dashboard. Look at your frames and the people moving around you. 
144hz, perfect frames, no drops. 
Ponder why that is.