The chicken-and-egg problem with VR is numbers and quality content. So far the sales numbers of VR headsets to consumers did not convince major developers to make a major push. As a result, 95% of Steam VR titles are versions "My First Unity VR Project".

You'd think that device manufacturers would then subsidize content development to differentiate, but that didn't seem to pan out either http://variety.com/2017/digital/news/oculus-story-studio-shu...