Not a bad idea in theory. It could be a good compromise between people going to the game and staying at home safely to watch on T.V., and would offer an increase in revenue for the NFL if fan attendance is limited, although there are a few wrinkles I see.
1. How widespread is VR use really? Do enough people have these for it to be worth the NFL to invest time/money into using this technology? VR is quite expensive, as far as I've seen. At least, any that's reliable and of good quality. Not to mention, the sickness it can give some people.
2. Also, I gotta believe this would be only temporary until the stadiums are back at full-capacity. Why charge a lesser price for a seat for "virtual ticket" when you can charge full price to have a real butt sit in that seat and spend money at the concessions? Or, if they charge the same price, would enough fans opt to pay for a virtual seat when they could pay the same price to actually be there? I'm sure a few would, but only a small percentage, and even, then, the stadium is loosing out on those concession sales. The only way I'd see it working is if they charged more money for the VR experience, while factoring in average concession sales per person into the ticket. Even then, I don't see many takers, so I question the long-term financial viability for such an investment on the NFL's part.
3. Thinking about the actual implementation: they'd have to construct some sort of network to support this in a very short time (one that would, likely, as I mentioned above, only be temporary). Do-able, but probably costly, and not without a lot of bugs. What happens if the coverage goes out, or goes in and out? Do they just refund the ticket price? A lot of things could go wrong, and I don't really trust the NFL to not screw it up.
I liked the idea at first, but the more I think about it, the more I don't think it'd be viable, unless they foresee this covid nonsense to last for 2 or more seasons, with a large impact on ticket sales, then maybe it'd be worth it, or if they could find a way to offer a virtual seat without taking up any existing seats. Still, it's an interesting idea to think about. I could see, perhaps, 20+ years down the road, when VR is more widely affordable, in-use, and stable, this becoming a more common/viable thing for all sorts of entertainment.