"Creating a VR a programmer would have to make simplifications in the code, and especially in regards to limiting complexity."

I'm not sure I agree with this. It's not the "code" that is simplified, it's the underlying hardware. The code would need to be more complicated to deal with things like overflow, underflow, loss of precision, etc. I assume of course, that you're not referring to VR in the sense of, say, modern MMOGs, but in the sense of the matrix movie.