I don't see why Nintendo would want to do VR in the first place. It's a very niche technology right now. Sure it is cool, but only high end gamers are gonna shell out the cost of a system for VR on top of the system they already bought. Generally VR people are a tiny proportion of Sony/Xbox people that are willing to shell out big bucks on a few more polygons and whatnot, so they're happy to pay hundreds more dollars to play games with VR. Most people have no interest in spending that kind of money for a few VR games on top of the cost of their system.
Maybe in like 10 years if they can start doing VR technology as like a thick pair of glasses I could see it taking off, at least somewhat. But there is absolutely no reason for Nintendo to jump into VR until the technology is ready (affordable) and until the market is ready. I think Nintendo will wait to see if VR actually picks up any steam before considering jumping into what could just be a mildly popular fad.