Its been said a lot here already, but my bet for why they wont be implementing VR for Odyssey at launch is due to how much dev work would need to be done, and what percent of the playerbase has VR, as well as the playability limitations of it.
It was probably fairly simple to add VR to the current "seated only" game since the camera does not have to move independent of the ship. Its fairly simple. Head movement for looking, and then a joystick + throttle for controls (or a keyboard + mouse). Its not fundamentally different from the main game, the biggest change is how the camera moves.
Now compare this to something like the new Half Life game. Complex motion controls, movement systems, inventory management, etc, all built from the ground up for VR. Now imagine trying to play this without VR. It wont work.
You could literally use the HMD as Mouselook with keyboard & mouse or controller to move with and most of the VR users would be happy. Maybe throw in a teleport option for the faint hearted - not that much extra work. Is Half Life Alyx amazingly well done, yes but pretty sure no one was expecting Fdev to put in that much work (they couldn't even be bothered to fix the missing orbit lines in FSS for gosh' sake).
No VR then... So long, and thanks for all the fish!
(doesn't look like they got fluids in there either, so no water, ammonia or lava worlds, no gas giants)