KingpinVR
OK so there are a few free software involved. You will need a mid-range+ NVIDIA GPU (30 series and up I would think).
To create clips of your VR video you want to face swap, I recommend using LosslessCut. This is extremely easy to use and very fast, as it cuts the video where you want to without re-encoding it. If you are unsure how to do things in Losslesscut, there are lots of YouTube videos explaining and it is a really user friendly program.
https://github.com/mifi/lossless-cut
For the face swapping software, you can use Rope, follow the python installation and guides at the link below. I would practice with the 2D 1080p 'benchmark video" to get the hang of it, and to optimize the speed of swapping for your system by increasing the number of threads. The author has a discord and made some videos showing how to use it as well.
https://github.com/Hillobar/Rope
Now if you want to change the audio as well, you will need to use a software called FreeVC (Voice to Voice conversion). Here, you would take the voice clip of the audio that you want to convert (that can be exported as a *.wav file from LosslessCut alongside the video) and a 6-15 second sample clip of the voice you want to convert it to. Once the voice has been converted, you can substitute the new audio *.wav file back into your video using LosslessCut again.
https://github.com/OlaWod/FreeVC
Now, I have to use FreeVC by means of the HuggingFace Demo or there may also be a Google Colab linked on that page, as my 8 GB VRAM 3070 does not seem to be enough for FreeVC. I think it has more to do with the software not being optimized for memory efficiency tbh.
And that is it. It takes a bit of work to get everything installed but the workflow itself is not overly difficult. I recommend starting with a clip where the model is mostly in the center of the screen and facing forwards for best results, maybe in missionary or riding as long as she is not too high up. Once you get a feel for it, you can see where you can push the boundaries a bit. Results will vary, but they can be quite good.