Except most state/local governments do have property taxes on houses, land, and cars. Not unrealistic to apply the same towards other assets. Specially since taxing homes and cars is counterintuitive because you’re taxing necessities, while taxing monetary/investment assets like stocks would make more sense to encourage more spending instead of just hoarding the money.
I know you’re referring to a VR headset but my mind immediately started imagining standalone over-ear headphones that can play all PC games through a purely audio interface. Imagine the accessibility possibilities lol