[Gear VR] Do I need Oculus Audio SDK for Unity + Utils ?

Only if you want spatialised audio.

Oh, it would be really neat I suppose :) Is it performance taxing, judging from personal experiences, on Gear VR ?

Looking into the docs sounds like it is taxing and it's not a complete product yet :/

It's more taxing than the standard Unity audio but it didn't seem too bad -- at least, if you don't need too many spatialised sounds playing simultaneously. I guess it largely depends on how much your specific game/app would benefit from better 3D audio. Definitely worthwhile in my case.

It is actually pretty mature at this point. Last time I checked, the overhead was less than 1ms/frame in simple setups. We use it in many of our internal apps and we've spent a good amount of time optimizing and testing it. As the documentation points out, early reflections can cost extra CPU, but the general CPU overhead is pretty low, even on Android. See https://developer.oculus.com/documentat ... -overview/