Sorry Stigbob, but again we seem to be missing some more numbers.for the sake of a maximum of less than 2% of sales. It would make financial sense not to support it at all now if that's the case as it'll probably be irrelevant soon(ish).
In addition to the estimated 1.71 VR Steam users there are the Oculus owners of which from what I can see add another 1.5 million Rift users to the pool (https://www.fool.com/investing/2019/12/27/oculus-devices-sold-out-in-positive-sign-for-virtu.aspx) and then the other Oculus headsets, which if Statista is to be believed account for another 1.8 million (headset sales of 0.7, 0.9 and 1.7 million for years 2017-19 respectively).
If that's true then the total potential market (which is growing all the time) is just over 5 million. That as a percentage of Steam users is 5%.
The big assumption you're making is that because there are 90 million Steam users, that this is the potential market for Odyssey, but I don't think its any where near that, or there would be more than ~2 million Elite Dangerous users out there to date. A pessimist might say that Elite's audience is at its peak currently and it has already sold to all those its going to sell to, but I'd give it half of the 5 million that Modern Warfare 2019 sold on PC (and that's generous). So that's another 2.5 million not the 88.3 million making a projected volume of players of 4.5 million in total (assuming there's no overlap).
The current estimated population of 171,000 to 342,000 VR players in Elite is nothing to lightly throw away, given those numbers (these numbers should also be proportionally inflated by the Oculus numbers above as well I guess).
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