Rockstar's recent release of Grand Theft Auto: The Trilogy appears to contain an unfinished VR mode for the game.
As spotted by Eurogamer, Rockstar Intel reporter Ben Turpin recently tweeted a video (below) showing what seems to be a semi-working first-person mode in GTA: San Andreas, but which is marked as a VR option in back-end menus.
"Maybe it would be cool if they implemented this as a first-person option?
Footage of the VR mode appears to display in a similar way to the first-person perspective granted in GTA V.