Half Life will definitely win best VR game and it should be in the game of the year conversation. However, to be honest the panel of judges usually don't show a lot of love to PC exclusives let alone VR ones. Disco Elysium did well last year but not well enough to beat Sekiro.
Geoff doesn't show a lot of love to PC games and usually shows the most love to console games. The panel of judges for VGA's are people like Greg Miller and the like. I really can't see Half Life taking game of the year. Cyberpunk is really the only top contender left for this.