There is a phenomena known as the uncanny valley. It’s an aesthetic phenomena, typically seen in 3D computer animation and robotics, where a person has a negative reaction to something that looks similar a person or acts similar to a person. What happens is that a person notices slight differences between how something that looks or acts like a person and how an actual person would look or act. What is interesting about the phenomena is that it happens only with something that looks or acts close to a person. Something that clearly does not look like or act like a person does not generate that reaction. This graph shows how the uncanny valley phenomena only starts to appear when something gets close to looking like or acting like a person.
When it comes to reviews of VR sex that I have seen, there has been no one complaining of anything that could be caused by the uncanny valley despite that VR sex is in its infancy. I don’t just mean reviews like this one from the MGTOW subreddit. Even more “mainstream” reviews of VR sex like this one or this other one that Anon pointed out don’t either.
While it is possible that the uncanny valley for VR sex hasn’t been reached yet, I don’t think it matters if that is true. Part of the appeal of VR sex (for heterosexual men) is that you don’t have to deal with the usual female bullshit. This could be the one case where the uncanny valley could be used as a selling point in the marketing of VR sex. The women in VR sex aren’t exactly like real women, and that’s a good thing. If VR sex is on the other side of the uncanny valley then none of this matters. If not, then it becomes a plus in its favor. Either way, VR sex will be viable product soon.