One of the issues that may not have been discussed in this thread (I've not been following it closely) is the sound in 3D. You might be able to get away with things in a ship, but on foot probably a lot more tricky to make things realistic, as revealed in these couple of tweets ....
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Positional audio is normally a luxury option, as I understand it, for both flatscreen & VR. Don’t think it would be a blocker per se. (It’s one of those ironic ones where it’s particularly cool in VR, but also one of the first things to be dropped, due to performance demands).