Virtual Reality is to deliver a sense of being there by giving at least the eye what it would have received if it were there and, more important to have the image change instantly as the point of view is changed. The perception of spatial reality is driven by various visual cues, like relative size, brightness and angular movement. One of the strongest is perspective, which is particularly powerful in its binocular form in that the right and left eyes see different images.

The perception of depth provided by each eye seeing a slightly different image, eye parallax, is most effective for objects very near you. Objects farther away essentially cast the same image on each eye. The typical dress code for Virtual Reality is a helmet with goggle-like displays, one for each eye. Each display delivers a slightly different perspective image  of what you would see if you were there. As you move your head, the image rapidly updates so that you feel
you are making these changes by moving your head. You feel you are the cause not the effect.