Pretty sure that's not what is intended. They used to sell supposed x-ray googles to gullible people, the ads implying you'd be able to see people naked.
This is actually technology we already have today. You wouldn't want X-ray goggles, but infrared "goggles" would do the job just fine. Like X-rays, infrared light will pass right through clothes; unlike X-rays, it won't pass through skin.
Hook up an IR camera to a VR headset and you're there.