What will sell better - Skyrim VR or Skyrim Switch?

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Both are $60 games.
Both are available on 1 console only.

There are just over 1MM PS4VR owners.
There are around 5MM Switch owners.

Neither will hit 100% of the userbase as both contain folks who've largely already bought or potentially recently re-bought the game.

I would expect the segmentation to have least likely to have played the game at all or recently would be Nintendo buyers.
I would also expect that the portability option of this solo play game to be more intriguing than VR considering the game wasn't designed for VR and will likely be met with "ok" reviews.

Considering all of that, my bet would be for neither platform to shatter records, but Switch will likely sell more.
* 100,00~300,000 for VR
* 300,000~500,000 for Switch... granted this may reach 1MM based on the early hype this game portrayed in Switches reveal video, though I think that was more of a, "see it'll play AAA games" type of response than true excitement for Skyrim.