Not going to pretend I haven't tried it out of curiosity, along with the usual Rift demos.
It's quite immersive but there's no getting past the fact that you have a big mask strapped to your head. However, trying it, you can see how once the Rift is more popular and less bulky, and the providers in this space can justify investing a bit more, it will take off.
Just as interesting will be new types of cinema-style experiences and short films, hopefully!
However hobbyists seem to be filling the gap: http://www.reddit.com/r/oculusnsfw/
I've never worked in porn but it wouldn't surprise me if 24p is the norm just because it's such a popular workflow choice that it's a highly-optimized default in many video-editing packages, and there probably isn't enough paying demand to support the 2.5x extra storage and bandwidth requirements of 60fps. I'd have thought for Oculus Rift the money would in 3d-modeled games rather than anything recorded with a real camera anyway.