The data on comfort using eye tracking is fascinating (4.5 Results and Discussion):
Participants complained that staring at so many targets made their eyes dry and uncomfortable. Eye fatigue scored lowest among all the questions. Participants gave eye tracking a modest favorable response overall of 4.5, just slightly higher than the mid-point.
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With the technology out at the time (and the little i could do with it) i was mostly limited to exaggerated eye movements.
Repeated "full side eye" gestures were definitely uncomfortable (physically) and at times somewhat nausesting.
After a few weeks of steady gameplay things were noticeably better but still not something i could maintain without discomfort for more than 1.5-2hrs.