None.
I'm not endorsing the FAA's logic, just speculating about it.
My guess is it has nothing to do with eyesight, dexterity, or any other skill. Rather, I believe it has to do with limiting the area the pilot can fly in. Sure, a part of that...
These are goggle controlled drones rather than VLOS in that sense !
There is supposed to be an observer maintaining VLOS but the observer is not nessassarily experienced and is not controlling tjhe drone.
Apart from telling the pilot thr rough...
To clarify, I do support relaxing the VLOS rules, but not because 360 views are becoming available. Rather, I think the risk is far, far less than the rule contemplates, existing incident history being the justification.