[avidiax]

The lens in VR goggles allow a screen that is just a couple of centimeters away to produce a virtual image at infinity or at least appearing several meters away.

If you use similar lenses (I believe a positive diopter, just like reading glasses), you can make any phone or laptop screen seem further away, which means that the eye won't need to strain as much to focus, at the expense of making infinity focus difficult or impossible.