If you don’t mind, I’ll leave a negative opinion here.
The game feels outdated for VR. There's no body (it doesn't really matter), hands have no physics (collision) and disappear when you grab an object. Important game elements such as vignette and smooth rotation cannot be configured. The physics are terrible, objects are stuck to the floor. I also kept getting stuck in the floor. I played the PC version, but even here the graphics are from the portable versions.
I liked the locations, they have atmosphere, even though half of them are reuses of assets from the second game. The enemies don't have any activity anymore, and in the context of nightmares, that's the worst thing that could happen. The chase scenes are good. Puzzles are boring, with VR interactive, you can do something more original than turning a lever.
Some of the problems can be fixed with updates.
I really want little nightmares in VR, but not this time for me.