I'd consider it much like a sailboat charter boat business. 200k investment. 1 - 5 groups a week maybe for about $250-500. You'd be paying for repairs and maintenance regularly. Your rent would be steep given the space. You'd have to be able to set difficulty of the plane and realisticness off the cockpit. I'm just not sure there's a real profitability in it.
I feel like it would cost waaaaay more honestly. R&D, programming ect. I guess the "cheaper" way that covers your point of cockpit realism is to eliminate the cockpit and only allow a "crew" of gunners/Bombardier with screens large enough to cover their view out the gun ports in a cylinder close enough to give patrons the feel they are in a fuselage. As far as difficulty is concerned I'd make it either a high score system where groups can come back and be competitive or like an escape room where the aircraft is the difficulty.
The most cost effective way to start this with minimal effort imo would be to build a big wood cylinder with cutouts for windows and just throw a bunch of cardboard boxes and foam everywhere to resemble the location/feel of aircraft components and slap a foam karate Helmet and vr headset on everybody with some pre program gaming calibrated to what's physically there.
(Full disclosure I am not trying to justify nor defend a position of actually starting this. Just think it's an interesting concept)
Just wanted to throw that in there before the heat came lol