Nintendo shouldn't waste resources creating their own VR device, but it may go a long way to hook up with Oculus and add support for the NX. The NX in its base form might not be up to par spec wise, but with that SPU patent they filed. Added external gpu processing shouldn't be a problem to allow the NX to run the same VR games as PC.
To be honest I know many people don't like to give Nintendo credit, but VR kind of needs Nintendo as well! I don't really trust Sony or many of the Western developers to make something unique that will drive interests in VR beyond the normal gaming experience. VR is going to need a great variety of software to market the devices beyond the core audience and let's face it, Sony doesn't have a good track record at all with peripherals. Eyetoy and Move have never really had any compelling software, even though many people bought the hardware.












