Okay. So I know you must get alot of these posts but now I think something like this would be extremely pissible with a board such as the pi 2. With the pi 2's 1 gig of ram you could run vr games and such and maybe even run google cardboard. To make this you would have to undergo the tricky (doesn't sound it but possibly could be) long process of connecting two screens together to project itself onto both screens. You could also include gyro modules for head tracking and hand controllers for ease of use.
Im submitting this towards the "suggest a build" competition. Thanks in advance. Joey b