No, it's simply too expensive right now and there's way too little content.
http://store.steampowered.com/hwsurvey
VR Headsets
HTC Vive
0.24%
Oculus Rift
0.13%
Dirt Poor Sisters Nanase Otoha and Ruka Kanae Get Creampied Again and Again
http://www.r18.com/videos/vod/movies/detail/-/id=hnds00029/?i3_ref=search&i3_ord=1