Big developers are mostly taking a wait and see approach. Indies are piling on like it's a gold rush. If VR turns out to have staying power, it will take a while for the AAA sector to get in gear.
As someone peripherally involved with certain VR indie communities, I'd say it's simply that indies do what they want, and there are a lot of people who are extremely passionate about VR. As far as money goes, VR users are very hungry for apps right now, so it's a small but vigorous market.
Platform launches are always a good opportunity for niche games and new IPs because early adopters want to justify their purchase and with a limited library are more open to buying games they wouldn't buy otherwise.