Rez gets a leg up from being conceptually built around what we thought VR would be like (think Lawnmower Man), and (according to Mizuguchi) designed to accommodate future VR technology from the start.
The game engine has been significantly reworked to accommodate VR; it offers a 360° panoramic perspective rather than constraining you to face forward, and the playstyle in VR is "look to aim" much like Vanguard V. I'm to understand that the enemy placement in the original levels has been changed somewhat to make better use of the technology, and no one has seen "Area X" (all new content) yet...
I am so stoked.