Users (Oculus Quest) who have never installed Oculus store/software, are no longer seeing OculusVR plugin settings in 4.23.
Confirmed in 4.24 MAIN at CL 8506911
Prerequisite: A computer without Oculus Software (Rift Store)
Result: OculusVR section is not present.
There's no existing public thread on this issue, so head over to Questions & Answers just mention UE-80408 in the post.