For most sports, the reason to not sit at home watching on your giant TV is to have social interactions with other people at the event.
Yes and that’s only a subset of the social interactions. Many people prefer to have friends over and enjoy home cooked food and liquor store priced (cf. stadium prices) beverages. Watching the big game on a giant TV with friends is not going to be beaten by clunky headsets any day of the week.
For most sports, the best seat is at home on your couch watching on your giant tv.
For most sports, the reason to not sit at home watching on your giant TV is to have social interactions with other people at the event.
Ultimately, useful products don't need all this philosophizing that VR always seems to entail. The whole premise of VR goggles is kind of stupid.