Yes. You should be able to plug a Raspberry Pi into any VR headset that features an HDMI input. That’s all you’d need to run VR programmes on the affordable mini-computer.
That said, Raspberry Pi tells me that they are still some distance from being able to give people the opportunity to work on programming their own VR environments, but that’s a software tool issue rather than a hardware issue. For this to happen, ideally a VR headset manufacturer would need to release their developer tools to Raspberry Pi, who tell me they would be delighted to hear from them!