I'm looking for the same. It also amazes me that gagging and deepthroat are the same tag.
And to all the haters that think gagging is obnoxious, some of us live in this reality. I've been with plenty of people and not one has been able to get it all down. Gagging is a requirement in real life, so not hearing it in VR just seems weird.
I'm looking for "big cock" and "deepthroat" (not simply gagging). Someone get Cathy Heaven and the biggest dick you can find and shoot in POV mode in VR.