Take a look at this:
https://vr.google.com/cardboard/
as is stands many development IDE's are starting to support VR (Adobe AIR, AGK, Unity, Android Studio, etc) the Cardboard SDK has been out for a while, I only wish I had time to learn how to wrap it for B4A use.
Even Face book has now included support for Surround (360 Degree) pictures to be viewed in your news feed and can viewed in a VR Headset.
I can take 360 degree images with my Samsung S7 (by downloading the Surround Mode option) and it’s really good.
It would be a shame if B4A got left behind with this amazing technology, but there really doesn’t appear to be anyone working on this, I have tried playing video in two views simultaneously with some success as a 2D player in a 3D headset (the views are always in front) but it’s not what I would call a commercial option...
If anyone else is actually working on this and has some success at implementing VR in any way I would love to hear about it.