Switch VR could actually be one of the easiest and cheapest ways to do VR period.
Gear VR and Google Daydream both require a $600+ smartphone.
PSVR requires a $250 PS4 and a $400 headset, plus the Move controllers and camera to really take advantage of it.
Google cardboard is about the only thing that might be cheaper, though I don't know how well it will run on a $200-$300 smartphone. Apparently it doesn't even work on the Moto G as that phone doesn't have a gyro.
Switch VR would only require the HMD shell.
Now of course as the cheapest option it wouldn't be very good, but it doesn't make sense to compare a ~$300 option to $700+ ones.
For something that isn't tethered to any cables, and is available more or less out of the box (if they are smart Nintendo could sell the shell for like $20), Switch VR could have a lot more support, particularly from indies, than any of the others. Like, if Switch somehow only does lifetime Wii U numbers it'd still be by far the best selling (potential) VR platform.
Not saying it'll happen, but if they can pull off Good Enough VR could be very interesting.