VR and AR are still very early in development for commercial sale. The biggest issue with the technologies are the cost to benefit ratio. VR cameras/ 360 cameras are still really expensive and the software stitching can be somewhat buggy/heavy on the artifacts. Couple that with specialized viewing equipment and the ballgame changes quite a bit. It's also why home 3D TV viewing is extremely limited. Google and Samsung are doing a lot of work in the space right now which is great but the adoption rate is still pretty abysmal. I think Apple would rather spend more resources towards their wireless charging and holographic display tech.
I would think we are a few years away from apple making any vr announcements. A few bottlenecks are internet speed for connectivity and processing power for graphics, which in some regards (like macbook) apple lags in. One other bottleneck is the consumers ability to easily capture vr content right now. Cameras for consumers are only now. Beginning to make it to market.
I think if facebook launches a vr platform for connecting with friends and family (as rumored), we may see apple move to market.
At work, I just had to test all VR options, mobile apps, etc including Google Cardboard. The short of it is that the best experience is to be had on Android phones and Windows PCs for now. Apple has no answer other than paving the way via APIs in iOS. I had the company compromise and buy VR tech that is cross platform and can be exported easily and compatible with Cardboard type headsets. I hope Apple decides to answer soon, even if it's something tepid like added features in the Video player and a headset added to the Apple Store.