In today's investors briefing Nintendo did mention that they are looking at vr but have no more details to share at this time. That's certainly more than they were saying back at e3 when Reggie said VR wasn't social or fun.  Personally I hope they jump in because VR is gonna be better if Nintendo creates games for it.

I created a new youtube video on the subject if you're interested.  https://www.youtube.com/watch?v=_D37NaEDJaE

They should just create vr games for the big 3 vr devices. Test the waters by developing on them, avoids them having to RnD and market a device of their own.

This dosent mean anything.Companies are always looking into new technologies.Developing and adopting one is a very different story.

Actually VR would make a lot of sense for Nintendo .. at least technically. With Wii and 3DS they already have a lot of experience in motion sensing as well as 3D programming.