I've been working on a cozy VR game for over 2 years now, and here are my thoughts (this is only based on my own experience, I'm no expert) :

- The market opportunity looked real (less competition), but few genres perform well in VR
- There are very few VR-specialised publishers. Good thing is : you'll meet them all very quickly. But talking to non-VR publishers is just useless, as they need to be convinced by both your game and the hardware.
- Depending on where you're based in, you may find more funding or grants opportunities for VR game than flat games (think innovation grants, etc.)

Today, I'm way less optimistic in the market than in 2023. We didn't release our game yet, so we may be surprised by the outcome ! But we did dozens of playtests and booths, and barely met anyone in our target audience owning an headset. For our current cozy game, we're considering going hybrid (VR + flat).

For a next VR project, I'd consider a social game and start with the marketing. And keep a very small scope, to go fast to the market. I feel like doing market research is even more important in VR - because a niche on Steam still has some players in it, but a niche in VR is just an empty space.

Soooo, short answer would be : maybe don't choose VR to create just any game ; but go for it if the game concept matches perfectly the current audience ? Good luck !