Judging by the headlines today, Samsung's 3D R&D department made a huge mistake, just check them out: "Who Could Have Guessed: 3D Hurts Your Eyes", "Samsung-funded study finds 3D video causes extra eye strain, fatigue", "Samsung study finds that 3D video causes eye strain, fatigue". It seems obvious that Samsung's
research grant financing a UC Berkeley study published in the Journal of Vision
was wasted, except for one minor issue -- all of those headlines are wrong. "The zone of comfort: Predicting visual discomfort with stereo displays" is actually trying to find out why
3D-related eyestrain happens. That it can and does happen with poorly formatted video, whether 2D, 3D or otherwise, is already known.
Scrolling down beyond the abstract reveals the prof's data actually indicated a wider comfort zone than 3D video producers commonly assumed with their percentage rule of thumb. It's a Friday night and you don't have to pick thumbing through dry descriptions of experiments over whatever your plans are, but that's why you have us. Shockingly, companies desperately hawking 3D tech are busy making it better instead of undermining their own products, but you'd have to actually read the study to find out for sure.