VR is just really bad right now. Every experience either requires a thousand dollars' worth of equipment or it's going to make the user nauscious. The only borderline acceptable experience I've had was a Vive, and that required 2 lighthouses, an HMD, 2 controllers, 400 sqft, and a $2000+ gaming machine -- and I was still tripping over the fucking wires.
Any sub-$100 system is a total joke that no one is going to use for more than a minute. Anything less than $1000 isn't pushing the frame rate or the latency to keep users from vomiting, and even if you don't get sick you're probably constrained to your chair.
It's going to take serious technological advances to get VR into a place where it's fun to use consistently for most people.
IMO, the best place to look for VR opportunities right now is actually in AR/MR. Plenty of enterprise customers interested, frame rate comes second to utility, augmentation means you can actually see what's going on so frame rate doesn't actually matter that much (indeed when I developed for the HoloLens, 30fps was sufficient.)