Well there are two different types of VR porn available:
- wrap-around, which is nothing more than a video placed in a 180 curve to give a cheap illusion of 3D because you can move your head. Ultimately this fails because it just feels like you're looking at a huge theatre screen. Think of it as looking at a big Google Maps screen. And the ladies are HUGE, which makes the entire ordeal awkward more than anything
- actual VR with depth perception. This is the better option by far. Two separate images get projected on both eyes, giving the sense of depth. You cannt move or tilt, it's a stuck video. But you see the girl [or guy] in 3D. It needs tweaks and a lot of the videos are optimized poorly giving a slightly skewed image. Especially when the actor comes within a certain range the image just goes to shit because it doesn't compensate for depth changes. But when you find a video that has been set up properly, it's a pretty overwhelming experience.
All in all it's a new genre and it may take a bit before the big companies fully understand and apply the tech, but the potential is definately there. Also, Sony needs to get on that support asap, the workaround is such a hassle that currently it's just not worth it.