There’s a way you can play GTA 5 in VR if you own an Oculus Rift Dev Kit and have a bit of cash to spare.
VorpX, the go-to program for adding VR support to games has received an update recently to support GTA 5. This is far from perfect, as it only translates the mouse movement to a VR setting, but it’s all you can do right now.
Here’s Falandorn riding a bike and looking cool.
And here’s another one with a bit more details into how it’s done and some walking around, by ImmersiveGamer83.