It's often frowned upon but yes. Porn is a very strong usecase where VR offers substantial improvement over existing tech. If it wasn't such a taboo these things would be flying off the shelves. It really feels like you are there especially when you get a toy that can synchronise to the video.
Flight and racing sims are another one but they are obviously a lot more niche.
Flight and racing sims are another one but they are obviously a lot more niche.