The VR toggle shows up on a device that has no VR headsets or compatible devices attached, however it has no effect.
System Information:
CPU: 11th Gen Intel(R) Core™ i7-1165G7 @ 2.80GHz
Memory: 16GB
GPU: Intel(R) Iris(R) Xe Graphics
Client Version 0.626.1.6260363 (cd8f60)
Client CoreScript Version 5345954812.8956
Expected behavior
The VR toggle does not appear as there is no VR compatible devices connected to the device