A company would never buy an VR rig for every employee just to maybe boost their productivity by an unknown margin. Also the learning curve would set them back by an unknown margin and some might have problems adapting.
Using your example, VR is useful, but only as an edge case where VR measurably help a person.
Think of it as switching every keyboard in the company for a Dworak version. That will not meaningfully affect your average programmer's productivity, as their typing speed gained from a faster layout gives only diminishing results. Dworak only makes sense for a programmer that really benefits from >100 words per minute, and most really don't. The bottleneck it the programmer, not the input. The same goes for VR, unless you have a special case as I have mentioned before.
Let's say you type 300 lines of 80 characters of bug-free(!) code per working day of 8 hours. That is an pessimistic estimate( for my theory ), average is much lower.
Let's assume the average typing speed is 60 words per minute. That gives you 83% of the time not spent typing(!). Doubling the speed to a very fast of 120 wpm, only gives you 92%.
For times like this you might want a completely black/white background, a forest clearing with very gentle soundscape or a quietly psychedelic lightshow/music all centered around your code window.
Some people's VR world will be serene and spare and some people's will be chaotic and full of the energy of a city street. It will be up to the user.
Some people will use the fact that everyone's brain benefits from both of those extremes at different times and use that to improve their cognition.