VR is as niche as the Kinect or motion control gaming was. Most gamers prefer touch, keyboard, mouse, or controller style games. Honestly VR just isn't as popular and despite the specs which are not bad if I'm using VR I prefer a more mobile option such as the Quest where you're not so restricted. Microsoft doesn't seem to find any value in it and if they did it would most likely just have Game Pass or Xbox first party games with a port specific to the Quest or other non PlayStation products because there is no need to create a headset with so many other options in such a small unproven market.