rerun119 no, the VR kit includes the camera and lens for $4.5k. There are likely related costs like media, mic, tripod, etc. But most studios would already have that shit oh-hand.
Are you familiar with the "sunk-cost fallacy"? Seems like most would be hesitant to give up on their investment--regardless of output.
Frankly, the Western porn industry has always been more about quantity over quality. Why throw a ton of money to get that 1% "video quality connoisseur market" when they can just churn out the same shit and make that "1% value" back(+) on the margin? The vast majority of porn consumers operate on boner-brain and shitty production isn't going to stop them from racking up views as long as the teens are young and the tits are big.