VR would not be a good fit for Nintendo. A large portion of their fanbase is young children. Many parents were worried about the 3DS causing their kids to go blind or something. How do you think they'll feel about their kids sticking a TV in front of their eyeballs?
Nintendo has also focused on local multiplayer, which is largely negated by VR. They also have usually tried to offer inexpensive products, which goes against VR.
VR could possibly be a big deal in 5, or more likely, 10+ years, but there is no need for Nintendo to jump on that now. Nintendo should, as they often do, wait for the technology to be cheaper and more accessible before jumping in.