According to Intel, the "baseline" processor required for a good virtual reality experience is a Core i3-7100. The company says that in a performance test known as VR Mark, its higher-priced Core i5-7600K chip delivers up to 23% better performance. The even more expensive Core i7-7700K, the company says, delivers up to a 36% boost in performance over the Core i3-7100 (though simple math says that the i7 is only good for an 11% boost in performance over the Core i5).
Intel's point here is that there are supposedly tangible performance benefits in virtual reality applications that arise from faster processors, which could encourage personal computer buyers to choose higher-performance -- and thus higher-priced -- chips.
For some additional perspective, Intel's Core i3-7100 is a $120 chip when purchased individually at retail, the 7600K comes in at $240, and the 7700K can be had for $350. Given the significant price deltas between the Core i3, i5, and i7 chips, to the extent that customers buy up the product stack for VR, the better Intel's revenue and profits should be.
See the full story here: http://www.nasdaq.com/article/why-intel-corporation-is-so-excited-about-virtual-reality-cm747005