Since no one else has mentioned it, PSVR will work in a pinch,
If you Already have a PS4 /PS5 and the PSVR Headset
it does work quite well.
I did the initial Beta testing for the PSVR
https://www.istripper.com/forum/thread/41874/1?post=617495
that littlstar app in Free mode limits VR to 2 minute length, so you do need to subscribe to it.
But the Video Player that comes with PS4 ( it's free ) , has a VR mode.
It starts you out Facing a Blank wall so you have to turn your head and reset the view.
But otherwise, it works.
https://www.istripper.com/forum/thread/44071/1?post=651086
But if you don't have a PS4 / PS5 and are looking to get a VR headset
the $300 to $400 price of the Quest 2 is hard to Beat...
Even if you are just going to use it for VR porn.