I imagine they might want something similar as us, but instead a female POV and getting some hot guy talk some silly storyline to them. Perhaps some oiled massage stuff and more talking before getting into the sex part..? I guess most of the scene would be what JOI is for men. Dominant stuff might be good too, some of the female pornstars are quite good at that for male audience, I think it might even be more popular for women POV with reversed roles.
You're right though the actual sex would be difficult to record in VR, but at the same time I don't think many women look down at their bits while they're fucked anyway. That's what guys do, we ogle at all the curves and business going on. 🤣 Women probably look at face, eyes, upper body and such... So yeah the casting of great pron dudes might be harder, lol.