One thing is these days the developers they don`t think about is, no lets create a VR game, but not every one is going to buy a VR system, what is the prices these days on a better graphics laptop or gamer pc, it costs more op pc or laptop, why go and buy a VR system while you can play on a pc or laptop sometimes it costs you more not every one is that lucky maybe their parents will buy it mammas boys.
You can now get a brand new VR headset, Oculus Quest 2, that does not require a high end PC for $299.00.
I have one, and it is powerful enough to run 8K videos with zero stutter or lag, and graphics that will blow your mind.
I've had mine for close to 2 years and it has never failed me.
The Oculus Quest 3 recently came out, and they are even more powerful.
Also, considering that the minimum graphics requirement for hooking a VR headset up to a PC is only an Nvidia 960 graphics card, we are no longer talking about a super high end PC. And it ran great on my old laptops Nvidia 1070 GTX graphics processor.
Nvidia is now up to the 4090 series, so the minimum graphics required is now pretty much ancient technology, as far as PC hardware goes.
That is all that is needed to run the oculus software on a PC, so that you can connect to the PC and access files on the PC for direct use in the VR headset.
But, the oculus Quest 2 can run VR games and content all by itself, with no connection to a PC, or by using the built in browser for accessing the internet directly.
If VR headsets were not becoming much more popular, there would not be so many big name porn companies that have produced literally thousands of VR porn movies with the top names in the industry performing in them.