Yes, constructing a device (that is ~ 1L in volume) is definitely more carbon friendly than burning 3-4 liters of fuel per person per 100km for a passenger flight.
If you count shipping (some on air) it's less likely (though boxes are more space efficient than humans).
If you count shipping (some on air) it's less likely (though boxes are more space efficient than humans).
And, an Oculus can be reused hundreds of times.