Why some of the best actresses shoot very few, if any VRs, is a mystery. To my knowledge, there is no information on the subject.
Shooting a VR seems more difficult than a flat film. They have to spend more than an hour looking, moaning and talking to the camera. They also expose more of their bodies and you see more of their flaws, as we know, and maybe they don't like it. Do VR intimidate some actresses, and do they not want to shoot them? It's possible, but I don't think it's the norm. Others have said they like it, and some have shot dozens, like Ichika or Erika.
I also think that shooting a VR is more comfortable and less aggressive for the actresses, because almost all the VR films are vanilla, there are very few extreme scenes, and little contact with the actors, because there is the camera in the middle. That's a plus point for VR films.
In the end, they are professionals, and I guess most of them shoot VR or flat, whatever the studio asks for.
Do actresses get paid more for shooting a VR than a flat film? It is possible, as it is more difficult. But curiously, VR films are cheaper than flat ones at the stores. Maybe the more famous actresses ask for more money to shoot in VR, and many studios don't accept it, or just to shoot a VR every 1 or 2 years.
The reality is that in 2019 or 2020 SOD VR, for example, filmed many VRs with star actresses such as Suzu Honjo, Tadai Mahiro and Ogura Yuna, and now film none....
I don't think they used to make more money than now with VRs, now there are a lot more glasses on the market, and in the hands of users. But it's true that a few years ago there was the "boom" of Google Cardboard, which died because the movies looked terrible, and maybe now they have less sales than before... The truth is, I don't know.