It's not just physical comfort though that's definitely a part of it. It's also how fiddly it can be to find the sweetspot where image is not so blurry. There's

It's not just physical comfort though that's definitely a part of it. It's also how fiddly it can be to find the sweetspot where image is not so blurry. There's either screen door or mura effects depending on screen technology. There's the clunkiness of the controls on most games. There's high potential for motion sickness. Most games require quite a lot of space which a lot of people won't have. It isolates the player from the surrounding environment which is not always an adequate position to be in. On games with more movement (boxing, beat saber and other rhythm games, etc) there's the heat that accumulates in the headset, which is not only uncomfortable but can make the lenses blur and the headset to start slipping. So many issues. Some smaller, some subjective, some dependent on player, but any given player will have a stack of issues to deal with any time they hop into the virtual world.