They are better off delaying VR2 to 2023 so they can continue to expand the PS5 market before they launch VR2. The extra they can polish the VR games and have a better lineup as well as maybe launch at a better price.
I'd say that's a bit premature considering we don't know what titles they'll have lined up for launch this year and what upgrades will be available for existing games (ie. GT7, RE8...), and what levels of polish they'll have.
The PSVR2 will be sold throughout the gen so why delay it just so they can have a larger potential audience for the launch? Those same potential customers will be able to pick it up once they get their PS5 just the same.
Not to mention studios (first and third party) will have time tables on game launches and the revenue generated by those games. Expecting companies to push that expected revenue to the next year only for the reason of "just because" doesn't seem like good business.
As for better price, Sony's already got a price set and will sell it at that, that's not changing even with a year delay.