I honestly wouldn't worry about all this VR stuff. It's a gimmick and a short lived fad which will pass.
Like how 3D was resurrected straight out of the 70's to try and get people back into cinemas. Nobody cared. They tried moving seats, but nobody cared. 3D televisions came and went. Nobody cared. We've just about left behind the whole curved TV screen fad, because once again nobody cared.
VR on theme park rides will be the same, mark these words. 2-3 years from now they will realise that actually nobody gives a crap about VR, just like how no one gives a crap about shoot-em-up dark rides.
Disney and Universal might crack it and come up with something awesome, but park operators like Merlin are not forward thinking enough carry it off in a way which will be loved for decades to come. Merlin only invest in "here today, gone tomorrow" fads which is why all of their parks are failing massively.