I'm not an expert but I thought a large part of motion sickness comes from the fact that you perceive motion visually but there is no confirmation from the inner ear (as in real life these two sensory inputs work together to maintain your balance). The other way it's also true (sea sickness), where the inner ear registers motion (the ship bobbing due to waves), but you don't see that you are moving (doubly so if you are inside) so again there's conflicting sensory input.

I don't suffer from seasickness normally, but a few years back we had a knotted up anchor chain so I went in to service the winch and there was a bit of a swell outside. In about 30 minutes I was quite ill. Once I fixed the winch and went out it all dissipated quickly when I could see the sea & horizon moving again.

I have a steering wheel and pedal setup that I use in VR, and it's the lack of correct G-forces that really get to you. I'm pretty good with motion sickness in VR, but Asseto Corsa took me about 3 hours of 10 minute intervals before I could take a corner at high speed, or slam the brakes without getting very very nauseous.

I can see it being comfortable once you're in the air, but takeoff and landing might feel very weird :P

You just reminded me I used to play Dirt Rally VR quite a bit. That's amazing in VR. The sense of presence is incredible. Maybe I just don't suffer motion sickness as much?

Funnily enough I've been playing Satisfactory a lot lately and I keep losing my stomach whenever I jump off really high places. I guess even non-VR games can affect you too!