while non-vr you can negatively tag and its will function mostly fine anything real life cannot be as it uses to many similar tags with animated stuff, so a animated-vr tag would solve that issue for those who cannot immerse themselves with the img of an others dick, its just a little bit of an ease of use for people like me.
edit: literally don’t need a new tag. there’s a check box to include search posts for ONLY those tags, you’re searching posts with any of the tags including older posts that missed real tags back when there were less requirements on posting. tags:animation+vr -tag:non-vr
any new script(as of late) has to choose between real or animation tags and vr or non-vr. this solution covers most of the new posts
anything that falls outside of that is an older post back when the tagging system didnt make you pick one.
if you want this going forward theres not much of a point since everything has to have each of one of those two pairs of tags. if you want it reteoactively then someone has to go back and add it to every old post.
On a related note, I would like to suggest a VR-Converted tag. This would be used for 2D videos that are not filmed for VR but have been converted to SBS using owl3d or iw3. There will be more and more of this content going forward. These conversions are distinct enough from genuine VR content to deserve a separate designation.
The point to the VR tag is more to indicate VR hardware requirements than indicate the type of content. I would say you can freely use a “vr-conversion” tag in addition to the VR tag
the benefit of more clear tags is easy searches and less likely to find rlf stuff with tags like cgi and hentai despite having 0 of it or at most a green screen