I'm not saying it is a particularly compelling reason (personally I don't think VR will ever become mainstream, it's a niche idea), but it is an attempt to assuage one of the major complaints VR systems get: the lack of anything to do with them. So the analogy is maybe a flying car advertising...
Not an advantage for playing the game, but more an advantage for this as a VR headset that there is actually software for it: the big issue with a lot of VR systems has been the lack of things to do on them, now at least one's whole Steam library would be available.
Yeah, it is an interesting case study, being a funding project not from Critical Role themselvss, but from another popular creative team. Amd it is doing well for what it is.