This article has some interesting background on how VR porn gets made, including a link to a video on how kink.com shoot their VR scenes. There’s only one vaguely femdom bit, but I was amused by the fact that I recognized the domme immediately and knew what the journalist was about to say.
Personally I think that this area will take off massively when very realistic computer modelling and real-time human animation can be handled on home VR hardware. Then rather than passively look around a scene you’ll be able to interact with it and change it. We’re probably at least two hardware generations away from that – so 4 to 5 years – but I think that’ll be the tipping point for the mass market.
In the meantime VR does lend itself to some niche genres. For example, I imagine giantess fans will have some interesting new experiences. Or really anyone into the ‘looking up at a lady who teases/scolds/insults you’ genre. Femdom clip stores seem full of those films (for example here or here), so there’s clearly a sizable market out there.
Not exactly sure who originally shot this image, but it’s definitely a good example of the kind of scene I’m talking about.