When it comes to VR Shooting, distance between the model and the camera matters. The center angle of where the camera is located also matters.
I noticed different studios have different preferences, for example.
In a cowgirl scene, Japanese Adult Videos and CzechVR preference the face over let say the boobs, so the center of the camera is usually located there. You'll see squatting cowgirl and close up face missionary positions as a staple in most of the videos.
I personally like these as it provides more eye contact and more immersion and intimacy
SLR does this too with their Missionary scenes.
Other studios focus more on the assets so to speak like VRP, I guess its a personal preference.
But in general the positions you are in with the camera matter. You have to play around find the sweet spot for each specific position.
Also the variety of positions, doggy, sitting cowgirl, reverse, lying cow girl, reverse cow girl, missionary, close up missionary and blowjobs are all fairly standard.
I think acting matters more in VR also. Thats also a preference I noticed, some people care about the scene and how its setup, some people don't. Some people care if the male model is actively touching the female model and some people dont. (as it might break immersion)
I don't know how big of a market there is as it might be niche but I figure i would throw it out there.
But if you can find really hot girls and they don't want to have sex.
like girls that take pics for MetArt, etc,
They can have fake sex with acting. Like you put the camera in positions like missionary, cowgirl, doggy but don't show the penetration. I know Nancy A has done similar content.
(VRAllure has some similar scenes as well)
But again it requires great acting. It doesn't really work in 2d but in VR I think it will work.
This my feedback, hope it helps, good luck,