By the Numbers: CDC on Difficulties in Physical Functioning(link is external)
Best Practice: Enable existing VR experiences to be adapted to a user's motion capabilities.
Example: WalkinVR's WalkinDriver(link is external) free SteamVR add-on driver enables assistive interface software works with Oculus, HTC Vive, Valve Index, etc.
Further Reading: WalkinVR Add-on Makes VR More Accessible to Disabled Gamers(link is external)