For AR they are linking an article which describe a way it could be beneficial: https://eyewiki.org/AR_Computers_To_Terminate_Eyestrain_And_... But I don’t believe it exists in any device ...
Cf >So by using a modified augmented reality glasses, humans can read at close range with both the ciliary and medial rectus muscles relaxed, and the eyes will never get tired.
As for VR no source ...
Focus distance for VR headset images is 1.3-2 meters: https://x.com/ID_AA_Carmack/status/1371485209603022853
It doesn't make your eyes completely relaxed, but it's farther than computer monitors and phones/books.