The hardware does matter. There will be VR games that don't induce motion sickness in anyone, because they don't involve movement at all (other than actual movement of your real head, reflected 1:1 in the virtual world). When people think of VR they naively imagine virtual Call of Duty, but that's not going to happen the way people imagine it. FPS is a genre designed for traditional screens; VR will require new genres. I doubt ports of traditional FPS games to VR will even be very popular.