What it does have to do is provide a total plane, allowing you to look 360 degrees on the horizontal view — the standard head turning you can do — and sometimes the remaining 360 degrees of verticals.
Most VR movies don’t do the full limit of verticals, hence why we say “sometimes” with that, with the typical VR movie only focusing on a bit of the bottom and the extent of the top, the latter of which is often the sky or a ceiling.
But VR is about the world around you, or more specifically about worlds around you. Our world is distinct from “worlds”, because while it could be real life 360 degree footage you end up watching in virtual reality, it could also be a far off land, a made up place, or even space.
Essentially, anything you’ve ever seen a movie of or even played a game of can become a virtual environment provided it’s been made for VR.
That’s the entertainment world you have to look for, and it will change the way we see things.
And now you know how it works.