>>267459098
Well it would have to be a specially made dog headset, skull shape notwithstanding their eyes just aren't in the same relative positions as ours. 

Also a dog would probably just freak the fuck out in VR so wouldn't enjoy it even if they could understand what was going on. 

Imagine though, instead of hand trackers, it has a camera on the mouth that detects when it is open or closed, so the dog can "Pick things up" in VR.