I hope this one pans out as I had a go on a £50,000 VR setup once and it blew me away...
http://fabiensanglard.net/vr_headset/index.php
I look the video whit the MicroChip and the sunglasses, I´m not sure 100%, but make this whit arduino not it´s nothing complex... another thing it´s have 2 LCD fron in our eyes and proyect the images... but make whit a simple move of the head not it´s too much complex... and very expensive...
Need
1 axis or acelerometer for Arduino
1 Arduino... the Arduino one can runs
and nothing more...
You can connect GLbasic and Arduino whit the COM library of Gernnot... I did it and worls very fine...
This it´s thinked very quikly, but perhaps I can do some test... I have to buy some little IC´s for Arduino very nearly.