I think you’re doing the math wrong.
The question isn’t if your business can afford to spend $125/mo on VR headset for every employee (I’d even amortize that over 2-3 years to $42-62/mo).
The question is — does the employer get more than $125/mo of benefit out of the VR solution — for every employee that needs to attend meetings. Because this only works if everyone in a meeting has a headset. And you’re only going to see $CORP buying these headsets if they get more benefit out of them than they cost.
Buying a ten seat license for Zoom Pro is an easy thing to approve. The laptop/computer required for a zoom meeting (as you pointed out) is already a sunk cost. Buying $15k of VR gear to have that same 10-person meeting is a much tougher pill to swallow.
For some small teams, I could see this absolutely making sense. But Facebook needs to sell this to large enterprises to have the transformational impact they are looking for.