To be extra clear, it looks like the VR element is exclusive to PlayStation, not the game itself. You can still play it in a non-VR way on everything. In fact the PS4 version has been designed to be playable both ways, sharing saves so you can change between the two whenever you fancy it.
The VR exclusivity comes from this ad posted via Reddit (opens in new tab):
Specifically, obviously, this bit:
While the full game's coming to PS4, Xbox One and PC, so far the PS VR version's been the only virtual reality take. Nothing's been said officially but this ad definitely suggests we won't be seeing anything on Oculus or Vive any time soon. Obviously Xbox One can't really do VR yet but timing-wise that year long embargo could line up nicely with Project Scorpio's VR promise (opens in new tab).
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