VR headsets and games with anti-cheat software still have issues. I haven’t been able to get Oculus Rift S to work for example.
I think some headsets like the ones made by Valve and HTC work better though. I’m not sure if there’s currently the same degree of rapid advancements for VR Linux gaming as there are for gaming in general on Linux. I know OpenHMD exists but I haven’t tried it out myself.