I'm not sure where you heard this, but VR that is correctly setup in terms of straps and IPD should not cause headaches. Obviously it's not impossible for using one to result in a headache, but same can be said of using a TV or computer monitor. VR headsets also use low persistence which actually means less time when the pixels are 'on', which should theoretically be less straining than full persistence TV's/monitors, although that is probably offset by the fact that in VR, a much larger percent of your vision is taken up.
I know some people still think of VR headsets as a 'monitor strapped to your face' and think that a display so close to your eyes is going to be inherently straining, but this is also not completely true. The lens are designed to have your eyes focus beyond the headset. It's still not absolutely perfect as we ideally need variable focus depths, but it's a lot more comfortable on your eyes than many think.
Anyways, in terms of advantages, VR will give some players an advantage. But definitely not all. It has drawbacks. I think less skilled and particularly less experienced drivers will benefit the most. Driving in VR should be far more intuitive than playing on a flat screen. Not until you play a sim in VR will you understand how archaic and 'separated' you are on a flat screen. There is a reason that people who can drive perfectly fine in real life(even some with track experience) can jump into a sim and do terrible.
Dont take this to mean that everybody will benefit from this, though. At least competitive-wise. Many of us have spent years and years playing sims on flat screens. While it may be archaic, we have adapted. We have learned, albeit unconsciously, how to deal with the limitations of poor sense of depth, unrealistic sense of speed, limited peripheral vision and having our vision locked straight ahead. We've spent hundreds or thousands of hours practicing and dealing with these things. For people like us, the benefits might not be so great because we've already polished our pace up to a point that while the extra intuitiveness would be nice, it's not strictly necessary in terms of helping us go faster. And combined with the drawbacks of VR, namely the poor perceived resolution, it may actually hurt competitiveness. Not for everyone, and not drastically, but I do know some really fast guys who have said that they are a *bit* off the pace in VR.
So ultimately, I dont think it will affect the leaderboards in terms of the fastest guys getting some new boost or fastest guys without VR being left behind. They're already pushing the limits of what can be done in the game. VR isn't gonna open up some new unforeseen driving lines they haven't explored or anything. What it *could* affect is propping up and helping many lesser and less experienced drivers. They wont become aliens due to VR, but it could certainly help them get up to speed better, be more consistent in the race, and also safer to race against with their added awareness. All positives.