edit
My best advice seems simple and basic.
-Build a good game first...something that I want to play because it is a great game, not just because it is VR.
-Don't try to "wow" the player with VR tricks, just because you can. VR should be integrated and seamless.
I finally found a good reason to buy a VR headset! I can fly my DJI Mini3 Pro drone using one! The videos I have seen are AWESOME!
https://store.dji.com/product/dji-goggles-2-motion-combo-new?vid=135381