Fully realistic virtual reality (VR) has the potential to revolutionize various aspects of our lives, including entertainment, education, communication, and professional training. Achieving a fully realistic virtual reality would require significant advancements in a range of technologies, including immersive displays, haptic feedback, audio systems, and real-time rendering of complex environments.

Resolution criteria:

This question will resolve to "YES" if, before January 1st 2040, a virtual reality system is publicly and credibly documented to have:

1. Provided an immersive visual experience with a field of view (FOV) of at least 210 degrees horizontally and 130 degrees vertically, a resolution of at least 60 pixels per degree, and a refresh rate of 90 Hz or higher.

2. Enabled real-time tracking and rendering of the user's body movements, facial expressions, and gestures with a latency of less than 20 milliseconds.

3. Offered haptic feedback with a resolution of at least 1 millimeter and a latency of less than 10 milliseconds, simulating touch, pressure, and temperature sensations on at least the user's hands and face.

4. Delivered spatial audio with a minimum of 16 virtual sources, capable of accurately simulating sound direction, distance, and environmental effects.

5. Demonstrated the ability to generate realistic, dynamic, and interactive virtual environments, with a minimum complexity of 10,000,000 polygons rendered in real-time at a minimum of 60 frames per second.

A successful demonstration must be accompanied by:

1. A publicly accessible report or documentation describing the virtual reality system, its specifications, components, and performance in terms of the criteria outlined above.

2. Independent validation of the results by at least two separate entities with expertise in virtual reality, computer graphics, or related fields. These entities can be research groups, institutions, or companies.

3. Video or photographic evidence of the fully realistic virtual reality system in action, including demonstrations of the immersive visual experience, real-time tracking and rendering, haptic feedback, and spatial audio.

4. Testimonials or reviews from at least 50 users who have experienced the system, with at least 90% of them stating that the virtual reality experience was indistinguishable from reality or very close to it.

I will use my discretion when resolving this question, possibly in consultation with experts.