Depends, especially if there is some voice component to the game. I also imagine it improves the voice pick up quality as it won't have to work so hard filtering out background noise. Also, suppose some mad lad made Outlast VR (if it doesn't exist already), not everyone wants to hear someone scream full volume. (Now that I think of it, adding a mechanic that enables enemies to find you based on the noise from your voice and or breathing in a VR setting could be quite an addition to the survival horror genre, for example, Alien: Isolation, where the xenomorph can find where you are hiding if you are too noisy.) Alas I am no programmer, but, it seems that such a thing would actually be possible to implement...