I have been coding in Pharo while in BigScreen on a Rift. Cool experience. Better with the font size set to medium in Pharo settings.
With better lenses and a better panel, an HMD might be competitive. But it's not perceived to be market, and there's pervasive confusion about the (minimal) GPU and (slow) fps needed. And there's only limited diy infrastructure.
But I enjoyed live-coding a vr environment (hot loading three.js and react.) At least with desktop mirroring, to flip-up to screen when the world broke.
Perhaps https://pharojs.github.io/ ? Croquet Project, Open Cobalt, and OpenQwaq are all dead, and 3dicc seems to have gone closed-source commercial. Ah, ST - feels like the 1980's all over again. :/ But https://github.com/ronsaldo/woden looks alive. And someone apparently hacked a bridge to Unreal. I wonder what else is out there?