As Svennoj said, he makes a few valid points. But he's wrong.
-When you're peaking around a corner or through a window
naturally, just by moving your head.
-When you hear something just to your right and you glance on that direction
-When aiming in game is as easy as aiming in real life
-When you can stand on your toes or get on your knees to see over/under something (though I played 99% sitting on a sofa...)
And that's not too mention the inherent sense of depth and being there that comes along with playing in VR. Using just a standard controller and TV would probably make the game harder.
I always wonder about these professional game reviewers/sites that can't even afford all of the systems or hardware. I mean, I'm just some average guy and I have a PS4 Pro but they don't?
*Edit*
Yeah, I just tried it without VR. It's like watching a movie on TV instead of seeing it in a theater--except much more drastic. Right analog is no match for the instantaneous response of just moving your head. Looks sharper but that's about it. Imagine looking up at a 7 foot monster in person or watching a 7 foot monster on TV. It's like that.