Sony only has so much resource, they have sunk a fair chunk of money r&d etc the PSVR if it's a massive flop out of the gate due to price point then it's bad for Sony.
Well they've been developing PSVR for several years now, and in that time Sony actually started turning a profit so i think it's safe to say that R&D costs haven't hurt them.
Also consider out of all the VR players Sony is the only one who already makes most of the components needed for VR, and honestly wouldn't surprise me if the cameras in the other systems have sony sensors. If the PS4 didn't do as well as it's been doing it would have hurt PSVR being a possibility.