Massages that last more than 12 seconds.
I don't know why massage scenes in VR are so common when 90% of them are "she rubs your arm and now she's sucking your dick a minute later." I want time to look at the girl, take in her features, hear her voice, maybe even get a semblance of her personality (blasphemy, I know). The highest rated scene on this site does this right so I'm baffled I still see it executed so terribly and so often.
VRB just did a massage scene with Maya Woulfe and sometimes I wonder why theses studios even bother with a set at all. Just have her already naked in a blank room and start with her on top of you if you don't have the time to make any of it matter. Maya in particular is one of the more unique looking girls in porn so it was major disappointment that they rushed through it.
I think far too much of the "immersion" conversation with VR focuses on haptics (especially on this site), but I think there's still something that a good slow setup can offer.