The game does not have VR. They would have put it in, but they want to have the game out as soon as possible. VR could mean delaying the game for close to another year.
Still, the game is loaded with replacements. Unlockable characters, outfits, tons of easter eggs, blooper cinematics (not confirmed, but I'm assuming that since two are shown at the end of the latest trailer), and much more. Silikon Knights is saying that there is much more stuff than in MGS2, although there are still no VR missions. Still, if it means getting tons more secrets and unlockables, I'm all for it.