We are on the 321st page of this thread, your question has already been discussed at least 4 times, probably a lot more.
I understand that you are unhappy about VR not being included at all, but it may be that you will be able to do all the seated stuff in VR & only legs will be non-VR. We don't know. Assume the worst.
I do agree that flying down into an atmosphere isn't inherently incompatible with VR, technically it's probably going to be very similar to glide in Horizons. Legs as described so far looks to be just another SRV, so 'seated VR' would still work there, so maybe FDev just hate VR now, I dunno