I'm learning to fly in real life and it turns FSX into a realistic way of training for GA flying, rather than only instrument procedures - being able to look around out the windows makes all the difference.
(I'm asking because I have spent quite a bit of time doing headtracked virtual piloting, zero with a VR headset)
With the headtracker it more felt like just a convenient input method for head position, whereas with vr, well, it's like you're really in the plane. It doesn't feel like there's some translation between me moving my head and the camera on screen moving.
The loss of visual acuity is an issue, but since I fly only GA this is not so much of an issue - I'm mostly looking out of the windows and try not to focus on the instruments, just like in the real world.
If anyone you know owns a headset (DK2, CV1, Rift), I'd highly recommend borrowing it and trying the free version of FlyInside (15 minute demo limit) to get an idea: https://flyinside-fsx.com/Download