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The way SteamVR handles it, yeah—you're already in desktop mode all the time while also streaming VR to the headset.
I spent weeks laser and core mining in a cheap Quest 2 headset. Shame those activities don't pay well, but it was 1000x more enjoyable for me.
Everything else is slightly better too, with the unfortunate exception of on-foot content which throws you out of VR and into a virtualized monitor mode.
Though I haven't shot the FAMAS, 3-round burst fired from an M4 is clearly distinguishable from firing a single round (and alerts range safeties within a 300m radius)
I lied, the "monitor mode" is still tracking the headset position, so you should restart the game, but it's okay for small things like menuing or whatever