It does I play quite a bit of VR on Linux. The only think that does not work is the valve index audio output so I use Bluetooth earbuds

Valve has done a pretty good job. Probably because of their ownership model

Most of the time it is to avoid xyproblem.info

This is huge for me as well and is what will keep me on Ubuntu Server until I have a very very good reason to leave or someone else adds it.