A problem is that the VR market is still small, I'd say there are two vr markets the mobile vr and the desktop based vr. If a game would be runable on both that would be great (or a good but lighter mobile port)

Personally I would like to play vr porn games, but I don't think I would buy extra appliences that quickly. I don't think bluethooth sex toys are in a nearby future for me.

I am also wondering how you would distrubite VR porn games, there are different digital stores with I guess (didn't do any research on this =p) Oculus, steam and google's playstore being the main ones but they either don't allowed pornografic material or only a little bit (steam seems most open in that sense).
This is something I'm wondering about because I have only bought or downloaded vr games through the mobile oculus store for my phone because gear vr operates through the oculus app.
If I knew about something enjoyable to play that I needed to download an laod differently I wouldn't mind but I would assume it is a bit more hidden if it is outside of one of the main stores.

I do think vr could make a new way into gaming porn, to get it more out of the niche and in general I feel hentai games are a bit more openly discused (which stores like steam selling visual novels and popularity of a site like nutaku)

At the moment a lot of vr games are more vr demo's then games. So the waters could be tested with a simpeler concept or you can take advatange of the weaker market by producing something that feels like more then a concept demo.

I guess that is kind of what I think about it, not an expert by any means.
I should mabye see if I can find any vr porn games and how they are approaching it and what I think of that approach