Well after the colossal failure the Virtual Boy was I don't think Nintendo will ever want to touch the concept again. The 3DS might have had a similar concept to VR but it's definitely not the same, and they likely go for that concept because 3D movies were the big thing (and having a glass free 3D display was a neat concept, but not really a selling point).
That's why I don't think Nintendo will touch VR again, unless the Oculus Rift and maybe some other VR devices really become popular, if they don't, Nintendo will simple not going to bother (unless they want to take the risk like they did with the Virtual Boy).
Granted, the Virtual Boy had much more bigger problems than being a VR machine. It had the weird red and black colors, plus the shape. But if those issues weren't there I still think the machine wouldn't have sold that well (definitely better but not really that huge). VR is really to hard do right and it's a huge risk nowadays.
Nintendo and PC gamer
