What VR is, is basically like having two screens glued right in front of your eyes at cancerous distance that makes it more likely to cause problems like epilepsy, eye tiredness, dry eyes and so on! It's just like playing games while sitting like 3 inches away from your TV, only difference is that it's strapped on your head for extra discomfort! VR in general is both a terrible idea and a terrible technology, almost doubling the necessary sampling and rendering processes needed to play the game! And if you think about it, VR is completely useless, as it's more uncomfortable to play games on and you can no longer play leisurely or do other stuff while playing because you can't even look away from the screens! Also, Nintendo has shown no interest in VR, simply because it's frowned upon in Japan because of all the problems it causes (all health, development and resource ones)!
Now, Nintendo HAS experience in AR (Augmented Reality), so that's way more likely to be a thing with the NX and requires almost no additional performance, simply a camera and that's it! I really hope if they include a technology of this kind, that they will choose AR over VR, just like they did with the 3DS!