Due to camera limitations, it’s technically not possible to show that in a proper VR POV. I’ll explain, in VR standards, the camera has to be placed so the male’s nipples are visible at the bottom of the frame. That way, viewers can align them with their own body and get the most immersive experience, like they’re actually the guy in the scene.
If they try to push him down so his tongue can reach, his chin, upper lip, and nose would end up in the shot. At that point, you’re no longer in true POV, it turns into more of a non-POV angle, which isn’t very popular. I can’t support that, and I don’t think many others would either.

I drew two red lines parallel to the camera, those represent the 180° angle of the VR camera that most studios use (SLR uses the 190 Fisheye lens)