Unlike typical games and apps, VR apps need to consider user comfort as a metric to optimize. Dizziness, motion sickness, eye strain, headaches, and even physical injuries from loss of balance have unfortunately been all too common for early VR adopters, and the onus is on us to limit these negative effects for users. In essence, content is just as important to user comfort as the hardware is, and we need to take the matter seriously if we are building for the medium.
Not everyone experiences these issues, and there are a lucky few who have experienced none of them. However, the overwhelming majority of users have reported these problems at one point or another. Also, just because our game doesn't trigger these problems in ourselves ...