VR is fairly niche. I definitely don't see them basing a system around it. And I think if they do VR it'd be more likely to be next gen than this gen, when perhaps the technology is advanced enough to not require a big headset and also be cheaper. I could see next next gen Nintendo having a VR headset as one of their models, like having a family of Switch 3 models be hybrid, Lite, XL, Home, and VR. But I don't see it happening next gen. Too expensive and tech not advanced enough and too niche.