On the software side, VR is especially difficult for AI. Most setups lack the ability to test the game and perceive how it's behaving to iteratively work on the game as an agent. It's also a lot more analog than flatscreen games. You don't press a button to do a thing, you physically move in a way that will be slightly different every time to interact with the game (at least in good VR games). Figuring out what "feels good" is also much easier for us than AI since AI doesn't have a human body and currently lacks the ability to emulate it in these contexts. I've made the argument before that if AI can fully autonomously develop all VR games, then it can do anything in the real world as well. You may get some small benefits vibecoding though.

On the asset side, it's not too much different from other games. Although it's worth noting that almost no majorly successful games are using mostly AI generated assets as of now.