Recent Video of Lucky's Tale Gameplay:
Notice what happens when Lucky first leaves the house. He signals the player directly by pointing in the direction to progress in the level. Every time that Lucky is left in idle, he focuses on the player. Then, when he throws the ball at the player, it is shown that the player is very much a real entity in Lucky's world, when the ball bounces off and a faint "thunk" is heard. This breaks the concept of a omniscient, intangible player that is prevalent in 3D platformers ever since their conception, and opens the door to a wide variety of gameplay mechanics (puzzles that Lucky is unable to solve without cooperation, as opposed to control, from the player; events that can lead to objects or characters directly interacting with the player, etc.)
Imagine Kirby Triple Deluxe, with it's constant use of foreground, background, and the player's screen during gameplay, on VR:
As you can see, a 3D platformer on VR is fundamentally different from a 3D platformer on a monitor or a TV, if VR is taken to its fullest potential. Since Rareware is known to have done the best it can with the technology it had on the N64, I imagine Playtonic will be no different, if and/or when it adopts VR in its games.