Virtual reality is an esoteric realm not too many valuation analysts will enter, at least professionally. (As oxymoronic as it sounds, virtual reality is gaining substance. Now it has its own, increasingly popular, currency. See Bitcoin.)
IPValueWire located a white paper that might prove to be instructional for analyzing the virtual reality space, laying out the overall landscape of related IP assets in terms of key patent holders (SONY, Phillips, Samsung, Microsoft, etc.) and recorded transactions (over 140). The paper also derives a list of potential licensees or buyers of VR-related IP.