Even without their own VR headset, Microsoft is set to benefit from the VR wave.
Microsoft may not have their own VR headset or product in development, but they have, what they believe, and we are inclined to agree with them on this, what may be the killer app for the VR market- Minecraft. Minecraft, Spencer said at the Spring Showcase for Xbox One and Windows 10 games, could well be the killer app for VR headsets- a version of the game has already been announced for the Oculus Rift.
Microsoft’s involvement in VR goes beyond just Minecraft, of course- the company is closely partnering with Oculus Rift (an Xbox One controller comes bundled with each Oculus Rift, and Xbox One games can be played on Oculus Rift in a virtual theater). It’s clear that even without a headset of their own, the company is not willing to sit out the VR wave.
Minecraft is currently the world’s most popular game, and it is a game that lends itself to multiple formats extremely well- so I can personally see the truth in Spencer’s assertion that it could sell VR like nothing else before.