Xbox Isn't Supposed To Have VR, But Wireless Headset Disagrees
Before now, the Xbox Series X wasn't expected to be compatible with any sort of VR headset. Xbox head Phil Spencer said as much back in November of 2019, when asked about the platform and any potential VR headset compatibility. They weren't going to include that technology because nobody was asking for it – or so he suggested. Now, the newest official Microsoft-made wireless headset made for the platform has code which mentions a VR headset – and it's live!
Per IGN Italy, the Xbox Wireless Headset delivers a message which says, "Il visore VR deve essere aggiornato", AKA "The VR headset needs to be updated." Messaging also includes "E disponibile un aggiomamento per il visore VR", aka "An upgrade for the VR headset is available."
If nobody was asking for it, it would appear that someone at Microsoft didn't get the non-message. It could be that Microsoft intended at one point to connect the Xbox Wireless Headset to a VR headset ecosystem but decided against it, including the code for said connection in with review samples of the headset and removing said code before it hit stores.
It's far more likely that the headset isn't only meant for use with the Xbox console, and that the Xbox Series X software's similarities to Windows 10 made for a situation in which a VR headset was mentioned by default. It's entirely possible that Microsoft will make mention of the wireless headset's usability with the long-term VR/AR project at Microsoft, Windows Mixed Reality.
On yet another hand, as of February of 2021, Sony promised that PlayStation VR for PS5 would certainly be in play at some point. If Sony delivers virtual reality with the PlayStation 5, it stands to reason that their market analysis of a desire for VR would be seen as a call to action by Microsoft, too.