Psychological horror is where Soma shines because the atmosphere builds on this style of horror rather than conventional scares. This is what make this game such an effective horror experience.
Your character wakes up at the bottom of the ocean in an abandoned research facility. The events that then pass in the game truly make you doubt your surroundings, and it's those surroundings that draw you into its atmosphere. The sound design in this game is some of the best I’ve heard since the likes of Dead Space and Bioshock.
For those reasons and VR’s ability to transport you to another world Soma would find good success. Along with the play to your senses it would be a perfect combination.