Had to download OpenCL.dll from the internet, and put it to ~/.local/share/Steam/steamapps/compatdata/2274200/pfx/drive_c/windows/system32/ The opencl.dll that comes with the Wine seems to not work.
Best via ALVR. VIVRN introduces slight stutter
Once you copy the OpenCL.dll files from Windows 10, it should work correctly. Played with Meta Quest 3 via ALVR.
Copied OpenCL.dll files from windows (system32/OpenCL.dll and syswow64/OpenCL.dll) and put them into the proper directories of the game's wineprefix - compatdata/2274200/pfx/drive_c/windows/{system32,syswow64}
My previous report had it borked, but I got it to work. I'll try and see if there's a way to get these OpenCL.dll files on the next or something, they do not seem to be in winetricks and wine's opencl.dll doesn't work. You can see the game's tutorial and introduction here: https://youtu.be/0pzA-48Vn9A