The problem with VR is dropped frames has a much stronger effect than it does when the same thing viewed on a monitor, too many and it can be instantly nauseating. You want consistent, very high framerates. You're also driving two fairly high resolution screens.
That requires a GPU costing at least $600 to do right. Then you need a computer to drive it.
That requires a GPU costing at least $600 to do right. Then you need a computer to drive it.