I want to create a new VR controller

TL;DR Is it possible to make controllers for VR (oculus quest) using IR LEDs for tracking?

I want to develop complementary tools (controllers, etc) for que oculus quest 2. I know that they use IR to track the current controllers, so I am wondering if in UNITY I can do track of other IR sources.

IE: a mechanical keyboard that can be connected to Bluetooth and can be tracked by 4 IR leds

for context: My background is in electronics, i have a IoT development startup and want to build hardware for VR.