yes its been mentioned before that the particular engine used /is/ .... equipped.. with the capacity.. of VR. Dasius has mentioned elsewhere that issues occur with the finish/packaging when they try to disable it, so it's left enabled and if you /do/ have steamVR enabled/installed/whatever - to disable it, steam, or what not - before play sessions.
I personally have never had MLBSS interact with Steam, myself. But I have heard others mention it.
While its present, like I said, its not coded into the game itself - afaik it doesn't have anything set up to be presented in VR or interacted with in vr-controls.
It's possible that because the part was active in designing the first versions of MLBSS - which I imagine it was without Dasius knowing - I dunno what the actual reason it can't be disabled is - but, if it was active when the game was first made, and that has only been built onto since - The game likely assumes it is necessary for function, even if its not. If Dasius and the volunteers ever decide to try and convert what they have into a fresh slate, and try to start that fresh slate without the option active in the first place - it's possible Dasius might be able to disable the part without issue...
But again. I don't know exactly why the engine or game doesn't like the VR portion being fully disabled, game-side. For all I know it could be the engine/package entirely - The optium engine choice that Dasius wanted/could obtain or whatever... you know?
Anywho. my poor explanations and rambling aside - The point remains this is still very very early access, and that its just not setup or ready for VR yet.