What makes windows better than osx for VR?
https://www.theverge.com/2020/5/1/21244468/steam-mac-support...
Coupled with a history of GPU driver support usually being best on Windows and having good GPU support is usually pretty important for VR, its pretty clear why Windows is probably the best platform for VR development at the moment.
https://www.engadget.com/half-life-alyx-adds-1-million-vr-us...