I'm not sure they will. They said the would bring VR with Scorpio ( now known as Xbox One X) and quietly walked back on that. I think they feel VR isn't worth the investment and I think that would be a real shame. Hopefully I'm wrong and they do bring VR onto the platform in some way.
Microsoft has their own VR stuff. No need to partner. Anyway, all VR stuff is becoming interchangeable. They will soon just be like Monitors. https://www.khronos.org/openxr/