unless you're specifically recording ambisonic audio to go with 360 videos or VR content I think you're fine with the H2n. The main difference with H3-VR is the

unless you're specifically recording ambisonic audio to go with 360 videos or VR content I think you're fine with the H2n. The main difference with H3-VR is the 6-degree gyro for aligning the soundfield correctly with the 360 video, and onboard processing for previewing ambisonic sound with headphones