Just stepping in with a slight technicality here.
VR is virtual reality. In order for something to be vr, it needs to emulate reality... er, virtually that means not only does it need to be 3d, and have 1:1 head tracking so it looks where you look, but it also needs absolute position tracking of inputs that would represent your hands in game, for you to interact with the virtual world. At the very least absolute position tracking with a button that can dictate when you want to grab something, or let go, and the position of those hands responding 1:1 to the position of your hands, with exceptions for problems like collisions having workable solutions (your real hand doesnt stop when it comes into contact with a virtual wall, so it snaps back to position once your real hand is in a state the virtual hand can be in as well).
If its 3rd person, and not motion controlled, its not actually vr. Its stereoscopic 3d, and the headtracking for the camera is really cool, reeeeeally cool, but its not virtual reality, its just 3d with head tracking slaved to camera movement.
Admittedly, by definition, virtual reality will be limited to some pretty narrow genre tropes, it would still be extreeeeeeeeeemely cool, even just for a puzzle game, where you have to find out how to et out of a room and move on to the next, where youhave to pull drawers out of desks and shakeout their contents to find a key or a clue, real cool, visceral, dextrous, interactive stuff with tons of potential.
However, head tracking 3d, or inserting the player into the world like they were the camera, as opposed to the entity itself, would not be bound by such narrow restrictions, and could still be third person and quite gamey.