So what's the over/under on there being some from a lady perspective?

Hmm, Maybe if it's lesbian. I wouldn't put money on it though. Too much of the market is male oriented right now. I think virtamate (along with some plugins) is probably the best software right now for a woman looking for a VR experience that could catered to her simply because it's meant to be universally customizable.

I did some quick searching for video though.
VR Porn - VirtualRealPassion - World's first VR Porn site for women

And there's a couple that VR Bangers pride themselves on.
https://vrbangers.com/video/couples-retreat-hers/

https://vrbangers.com/video/mr-fix-it/

https://vrbangers.com/video/secret-massage-desires/

Ricky s'occupe d'Amirah ! - Jacquie et Michel immersion VR Porn video

And this site is the hub of a bunch of the other sites.
https://vrporn.com/tag/female-pov/

Maybe, big maybe, you might be able to find some clips of these on pornhub...

Sweet, thank you! Now the only thing left to do is figure out how to convince my partner that I'm just playing a new song pack for Beat Saber.

Is your partner jealous of porn?

Lord no, I have no time for those sorts of hangups.He will, however, tease me mercilessly.

See, now i'm imagining a custom map for Beat Saber where all the blocks are flying at your crotch. Like a spiritual successor to Rez. She Pants Pants Revolution Pack.