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This is really the only valid use-case for "8k" capability. If you can render 8k in real time, then you can render two stereoscopic 4k streams in real time. Anybody who's used a VR headset knows that they magnify (quite literally) pixel pitch issues, so you really need very high resolution for a good experience.
Personally, I'm not interested in most of what VR has to offer. What I am interested in is the ability to use it as a wide-angle, head-tracking monitor replacement in racing sims. I have a racing seat and a fairly decent force-feedback wheel and pedal setup, but the experience is somewhat let down by having to use a flat monitor. If sony can do away with that necessity with a good VR headset... I just might buy one of their consoles for the first time since the PS2.