They make billions off gaming...

Fair enough. They've never cared about the sort of gaming commonly done on the sort of computers that will be able to do VR in 2017. When we get to the point where the iPad/iPhone can do high quality VR then I'll re-evaluate my statement.

VR is all about immersive experiences. Apple always cares about experiences.

And my thoughts are that Apple cannot bring the same Stevie vision of simplicity and use to VR, which is why they will never care about it.

I'm not sure about that. It seems to me that VR is ripe for a high-end offering that is vertically integrated and quality assured. The VR landscape is already a bit fragmented and it probably won't get less so.

They'll have to stick better graphics cards in their computers, but that's doable.

Probably their biggest challenge would be coming up with a headset that is "Apple-y", given that the design issues involved in creating them right now still create something fundamentally klunky. (VR is starting to take off not because anyone's figured out how to make it not klunky, but because it transitioned from intolerably klunky to tolerably klunky. Along with the latency improvements.)

I'm not saying they're going to do it. But they could.