I’d start with a budget to cover pc, monitor and yoke/joystick, throttle and rudder pedals. There are alot of threads around pc spec’s etc but I think a decent yoke/koystick etc is overlooked and can in my opinion make a bigger difference to the user than the latest upgrade of pc specs.
Going the budget route is better as I think PC spec wise we can get carried away going the best and most expensive PC which can offer diminishing returns.
In terms of cpu - two options AMD and Intel is the first decision, there’s plenty in this thread and on the forum and pro’s and cons. If AMD I would go for the 3d chips and then decide if your motherboard is AM4 or AM5. AM4 will be cheaper but can’t be upgraded, AM5 will future proof you for the next 3 plus years if you want to upgrade. CPU for AM4 would be a 5800x3d, CPU AM5 7800x 3d (do a forum search what latest opinions are on best value AM5 chip is). If intel 12600k/13600k is a decent cost for reward.
GPU defintely 4 series (significant leap in performance compared to 3 series)- 4070ti/4080
RAM if ddr4 32gb 3600 if ddr5 32gb 5600
Storage: Nvme - 2tb plus another drive foroperating system etc
Motherboard - mid range compatible with whatever the choice of the above.
With the above I’d be confident you would be ok running VR dependent on what head set you choose.
There will be plenty of threads on the forum that show relative fps and performance for each cpu and Gpu so you can decide the trade off/cut off point where the extra expense doesn’t equal the increased gain in performance. You’ll also get some opinions where you could down grade the above spec if required and still possibly get decent VR experience.
Couple of other things: MSFS 24 is not far off and I’ve read it offers optimisations to further take advantage of cpu /gpu capability. My own thoughts on pc specs is it’s a bit like a nuclear arms race, there’s a danger you’re always chasing better and are never satisfied, better specs lead to pushing graphics sliders to the right which then leads to performance issues and then disappointment!
My specs’s are 5800x3d, 64gb 3600 RAM, 3 NVME drive , (2gb, 2gb, 1gb) Hard drive 2gb, rtx 3090. Most of my upgrades are incremental so never had to pay out in one go. I fly VR but GA not heavies and go more scenic than large cities so less demanding overall on pc.
Yoke - Honeycombe, Throttle - honeycomb, rudders (saitek cessna about 10 years old), joystick logitech x56.
Hope above helps