I spent maybe close to hundred hours developing in VR. That's because I develop for VR, so it eliminates a lot of friction when iterating on code. I'm using Quest 1 which is really not high resolution.
For non-VR code I wouldn't use the headset at this stage. Even for VR, any refactoring or more involved work happens on standard monitor. This is because of low resolution, lack of headset comfort, and occasional issues with tracking.
Often mentioned VR work benefit is countless virtual monitors. I don't buy into that one. You can only see 1 or 2 virtual screens with decent readability, and the keyboard position limits your rotation. With more than 2 screens it also becomes workspace management issue. Just like with too many terminals, browser tabs, workspaces... They require maintenance and VR software support isn't there yet.
On the other hand one benefit that nobody mentioned so far is improved focus. It seems to be much easier to get into the flow and keep working. With less distractions I can stay focused and goal-oriented much easier than on traditional setup. Maybe that's because my procrastination habits have still not developed in virtual environment?