It depends on how often you fly. I can see a frequent flyer benefiting from this, or maybe airlines will just had them out to their biz class flyers.

VR headsets get pretty grody (I've seen how this goes at a VR cafe). I'm not sure widely shared headsets are really a business class experience.

Usually the piece that attaches to the headset between the face is detachable. Also, you can add a disposable silicon face piece cover to the mix.

I don't know if watching movies is a great use case for VR though? Unless it's gonna be a fully immersive 3D experience, I'd rather just watch it on a normal screen and give my eyes and head a rest.