@cell @LukeAlmighty VR support isn't that great but otherwise it's fucking incredible. There's no hand tracking support, only the headset but physical wheel + additional optional stuff more than makes up for it. It's pretty damn comfy and i sorta wish i could sleep in that shelf behind the driver or in case of some american-style trucks (Volvo VNL) live/reside there while travelling. I literally just spent 6 hours or so playing it. Did two long deliveries while listening to dielan's podcast.
I did start with just the game and computer, upgraded to having a wheel, got a stand for wheel, completely unrelated to it got a VR, realized that ETS2 has a janky VR support that requires you to use a separate beta branch and a CLI argument, then got a proper seat + stand because stand by itself wasn't comfy enough (hitting the brakes would push either stand or me away).
I would say that:
No wheel, mouse/kb only is about 50% comfy. I would say it's 30% but you do get some more comfort from being able to use 3rd person sometimes and it's not as janky and it's much easier to multitask.
With the wheel it's like 70-90% comf - it depends on your physical setup and how you drive and so on. Wheel is bulky and it kinda makes it harder to use mouse and keyboard when you need it. You might get a wheel stand but it might not work well unless you have a carpet or set it up just right...
With VR it goes into 90-100% comf. Even if your setup is shit (i literally just sat on the edge of my couch and used my bean bag to pad myself away from the back) in VR you don't see it as much, you just see your truck. One of the major improvements over flat version is that you no longer have to rely on buttons to look left/right (never had TrackIR so i don't know how well it works but it most likely nothing compares to immersion of VR), so looking into rear mirrors and to the side is MUCH easier (and intuitive!).
If you also throw a neat racing seat+stand (see: playseat evolution, not sponsored or anything, just what i use for it) it becomes 150% comf. Pedals no longer slide away from you, you have a dedicated seat for it, you're not afraid to be rough with equipment since it's not going to fall or even rattle, the gearbox is in proper place, etc.
Currently, I'm at 165% comf because over YEARS of playing it automatic transmission stopped being a fucking nuisance and I grew to love it, partially because it would keep me more occupied and gave some challenge and I've got a shifter knob thingy that basically adds two switched that real trucks use for their gearboxes.
It started to me because I liked Дальнобойщики 2 (King of The Road / Rig 'n' Roll in the west) the russian semi-arcade trucking game a lot, and also ETS2 had just the best nights and I used to ride with my dad for like 1-2 hour trips which were often evening-into-night kind of trips and I missed them at the time and ETS2 basically filled two nostaligas at the same time (they even had suspiciously similar loading screen to the game i mentioned) but now it's just so much more and different.
Now onto the downsides:
0. It's janky. Pausing the game causes camera to freeze, but menus still move (i.e. F4 menus) which can be nauseating. Some other cameras are also unmoving but they fixed most of them recently. It's also a separate beta but nowadays they update it at the same time as release version, so there's hope it will be part of the base game someday.
1. Interiors and dashboards become VERY important. Interiors because you see more of them and some modded trucks have quite shit environments where you know your legs clip through the floor even though you can't see your legs. Dashboards because VR headsets have decent resolution which is unfortunately often not enough to read the dials, so some trucks are easier to use than others.
2. Multitasking, streaming etc. Could depend on your setup - i have seat quite further away from my desk, but apart from that game (unlike any other VR game) REALLY doesn't like losing focus, both visually (lowers FPS) and gameplay wise (loses gearbox state, can reset wheel or something).
p.s. did i mention that i sometimes play it just as an excuse to listen to audiobooks/podcasts? I read (listened) to 3 or 4 moomin audiobooks like that