I know that you're on the anti-VR side, because you're mainly driving ACC from what I understood. With ACC you don't really have a choice, since that title is extremely terrible in VR, for that reason I don't drive in ACC anymore, it's not worth it for me. That game simply doesn't work properly with VR. All other sims are since the last 2 month's WAY better then they ever were before, this because foveated rendering+OpenXR+FSR/NIS are all now finally working in almost all other race sims.
In AC/AMS2/RF2/DR2/iRacing(haven't tested the last myself) foveated rendering/Openxr/fsr/nis finally works, it gives an performance gain from 30% to 100% depending on the title on my Reverb G2 (100% only with DR2, because of the bugs that it had with SteamVr, the combi FSR+FR+SteamVRbypass(OpenXR) doubled the performance(maybe even more, I went from ~50% res with low settings to 100%+4xMSAA high settings)).
So I expect VR to grow even faster from now on once this knowledge is spread in the community. Hereby comes the fact that the Nvidia 4000 series is getting nearer, this is also mandatory to get the max out of the VR glasses, the 3090 isn't able to run fullres/settings on the Reverb G2 for example. Once the 4000 series are out, ACC in VR will be great too I expect. But this knowledge(OpenXR+FF+scaling) isn't really spread yet, it all takes time.
But even if it's dropped as you assume(which I don't assume, VR is the future for sim racing and is more alive then ever from what I read in the community, if you're able to look past ACC then deep in your mind(difficult to ask you, as ACC enthousiast, I know) you know that too, especially now that the 4080/4090 are going to get released within a year), and it's now 33% as you maybe assume.. Even then it's still a HUGE part; a third of the serious sim racing community is a huge amount. A number that cannot be ignored. 33% or 50%, who knows, but even if it's 25% then it's still a huge number that a sim racing developer can't ignore. It's then a quater of their market. So I don't get the point that you're trying to make here at all?