Cost is a big barrier here
The problem with VR goggles is that, well, they are pretty restricted in what they can do. They just do VR human interaction.
I built a new gaming PC at the beginning of the year, pushing the cost/performance ratio about as close to the sweet spot as possible, resulting in a machine that can handle VR without breaking a sweat... ...if I had some VR goggles.
It cost me about as much as the Vive, which would be headset that I would go for, were I to get one today, yet, being a powerful computer can do, well, everything you would want a computer for.
In terms of what it actually /does/, VR headsets are still a peripheral, device, akin to my monitor and my keyboard and mouse (or my controller), albeit wrapped up in one package. The thing is, the package costs 6 times as much as the items above put together.
Assuming that you are not literally rolling in money when you go to bed each night, you have to ask yourself, is it really worth spending that much for what you get? And the answer is no. Well, it is for me at least.
The best way, as I see it, to make money from VR, is to make the cost of entry as unprohibitive as possible. In the same way that an Xbox console is a loss leader, with the money from the system being made on the content, that should probably be the way that VR should be monetised.
The unfortunate thing is that unlike the closed ecosystem that is a console, the PC market doesn't have a channel where the device manufacturers can offset the cost of the hardware by selling the content.
In a way, we rushed into VR when the Occulus kickstarter went live, and didn't really consider this enough...