...if i had to put my finger on it, i'd say i like watching girls in VR, but not men specifically, though i don't mind if they don't get in the way. So that checks POV, and all the 'just girl(s) on camera' stuff. Non-POV with male talent then really comes down to specifics, i quite like a big orgy (equal numbers M/F) where the girls are up front and centre (especially if the put the blokes in masks), not turned on by being more intimately involved with a scene that concentrates more fairly on both participants, much less so for MMMF or wtvr, where it's just constant ugly sweaty hairy man bodies obstructing the actress!
However, watching in 2D i'll watch any number of gentlemen rodger some poor lass senseless, but not in VR, sadly. i think it's something to do with the immersive layer? When i'm watching in 2D i can 'project' my empathy onto any actor, the males or females if i choose, in effect i can 'be' the actor in a 2D quite easily. i find it non-obtrusive. It's how you empathies with any character when watching TV, it's just what one does. You just exist in the mind's eye within the frame.
But in VR there's an added level of intimacy, which brings me just a bit too close to the action for me to enjoy watching some chap who looks like the local builder getting his rocks off. Maybe if i was watching Henry Cavill, i'd be more interested, but to be fair, they don't hire male talent for their boyish charms and good looks. Once you've cut the face off it's okay, i can make that body mine, but leave some stubbly chap in there looking at me... eww, no thanks.
Just thinking about the masks again, that actually helps a lot, if someday wants to bring more people into non-POV that might be a way in, just put a spandex hood on the poor chap, then we can all project easier, i guess.
Have no problems watching tranny's fucking ladies, they always look good. i do love watching BDSM and fetish non-POV, but that tends to put the girl front and centre, and of course that shit turns me on, so i'm much more engaged. Also, the men tend to keep most of their clothes on when they're doming, so less hairy ass in your face.
Just kinda how i feel, i think there's plenty of room in VR porn for endless non-POV and POV and wtvr comes next, so bring it all on, there's so much more to learn...