These days, thatbarely keeps the lights on at a small company.
The average price for a VR game on Steam is around $25, so these games are selling less than 10k units. So the top 30 games have sold maybe 400-500k units total.
Considering well under half-million headsets have have been sold (was 150k back in September, just after supply issues had been resolved) Let's say during the holiday rush they doubled that to 300k Vive units shipped.
That's a pretty pathetic attach rate, which means either (1) the games are terrible, or (2) the hardcore Adrenalin junkies are buying it for their simulation game of choice (cars, space combat, or sports), and nothing else.
If those estimates ae correct, the it looks like the attach rate for paid games on Steam VR is between 2-3. Those are Wii-level numbers! Don't expect any serious effort from anyone besides Valve with sell-through that bda.
Cause really, the hardcore simulation lovers assume the rest of the world loved a hardcore simulation, no matter the discomfort, or cost. These are the type of people who will drop a five hundred easy dollars on custom pedals or controllers for their favorite simulated distraction: