To develop and test a virtual reality you need a very powerful computer. I work in a company which develops games with virtual reality for special virtual reality centers. For example, the club of virtual reality in Melbourne - https://virivr.com.au/. I'm creating 3d models. Then for the rendering, we use a GPU GTX Titanium x. In addition, all computers have powerful processors and large amounts of RAM (DDR 4). We also have several virtual reality helmets to test developed games. Therefore, the development of virtual reality requires a significant investment of money.