but it is still a controlled environment, the amount of context switching with a vr headset is limited to a) digital content / applications and b) only to the extend that the VR headset manufacturer allows.

Consider how meta originally marketed it in a business setting - would the "virtual office" application allow you to check your private messages in between? This can be built in of course, but currently it looks like an afterthought at best.

I talked to some trainers in a company about VR trainings (my previous company produced such a course). Some trainers were interested in VR because it "keeps trainees from looking at their damn phones"