Joan E. Solsman, writing for CNET:
Virtual reality on dry land is already tricking your brain. Studies have shown that VR can make you feel virtual pokes that aren't physically happening, and that your brain appears to thread together a mesh of neurons more like a real memory when you experience VR versus simply watching a video.
Underwater VR goes further.
Doing this underwater must be incredibly immersive. I’d love to try it sometime.