I mean, there is a market for high-end VR goggles. There's that Finnish place that sells mostly to the commercial/military flight-sim market, what's-it-called.

kagis

Varjo.

https://www.knoxlabs.com/collections/varjo

It looks like that runs into the tens of thousands, depending upon model.

But I'm deeply skeptical that Apple can make a mass-market product at that price point.

And VR goggles still aren't to the point where they're really a reasonable drop-in replacement for a conventional display for general use.