What makes VR truly unique is the immersion factor. The whole 'goose bump' 'mouth drool' feeling you are right there actually fucking dozens of amazing 10 vixens anytime you want. 2D just cant offer that.
The issue is the 'immersion factor' hasnt been consistently and reliably leveraged or maximized by many of the studios yet. Japan even though they sensor everything more than makes up for it because they probably more than any US studio have learned how to maximize the immersion factor.
They successfully position the girls more often at an angle and distance that gives you that perfect eye connection . The best SLR examples of is Neural Link with Mellisa Stratton both in seated and laying CG, EuroTrip step ******* with Kama Oxi in seated cowgirl (this is perfect distance and angle where we feel as if you are right there), Stress relief with Venus Vixen, and seated CG with Emily Jade in Raw Taboo Peeping (though she is slightly too high up in seated CG).
I am not a producer so I cant tell you how the Japanese pull it off so consistently but my thought is to study the optimal angles and distances and then have the girls quickly practice the perfect distance and angle on a 'dry run' for both seated and laying CG for each scene. Then have a quality guy watching in realtime and directing whether she is in optimal position or not by a green light (perfect viewing angle/distance), yellow light (coming slightly out of optimal range), or red light (out of optimal viewing range). The light would be above and behind the male or even better a small light in between the dual cameras of the rig so the girl would never lose eye contact.
This would make the process easily repeatable and consistent.
Consistently seeing clearly into the eyes of the girl you are fucking while being able to see her simultaneously going up and down on your cock takes VR immersion up a whole nother level.