You might find this interesting. I did a poll in the iracing forum. I looked for a relationship between VR users that got seasick on the water and nauseated in VR. The poll showed there was no relation at all.
Were they one a boat smaller than a liner for days?
I used to spend days on the Pudget Sound in a 30' cabin cruiser fishing boat. I never got sick, but when I got off on land it took a cpl hours not to brace for a sway that wasn't there. The ground was swaying but t wasn't.
All this is loose science I think, as everyone is different and with different triggers.
I don't have VR, but I recklessly imagine it would be like dislocating my head from my body. <shrug> fools gold.