The Non-VR version is generally less demanding on your hardware, allowing for smoother frame rates on mid-range PCs.
There is no "looking away" in VR. When the game wants to build suspense, it surrounds you, leading to a much higher heart rate than the standard version. The Non-VR Experience: Accessibility First
The VR version allows for natural hand movements, making interactions with objects and characters feel intuitive.
Not everyone has the space or the budget for a VR rig, and the (or "Flat") version ensures no one is left out.
Your choices over the five nights dictate the outcome. The game encourages replayability by offering different paths based on how you interact with the world.
In VR, the scale of the environment matters. You aren't just looking at a screen; you are inside the room. This makes the "passion" elements feel much more personal and the "horror" elements significantly more visceral.