Well, there are two answers to this.
Everything that is VR is "first person" to some extent. You are looking at some virtual reality through your eyes, and moving the camera from its position and around its axes directly.
On the other hand, there is no reason not to replicate third person or even isometric/top down gameplay within that VR view. For example, you can still "FP" control a camera following a character as in a third person game, or look down on a battle from above and control your troops. In a science fiction strategy game you could even have a holographic display in front of you and move your troops on that