The document discusses the significance of visual effects (VFX) in virtual reality (VR), highlighting their role in enhancing realism, immersion, and user engagement in VR experiences. It outlines how VFX contributes to a lifelike virtual environment by providing depth, interactivity, emotional connection, and effective storytelling, making the VR experience more captivating. Additionally, it emphasizes the importance of well-designed visual effects for user comfort and safety in VR applications.