I was just thinking this exact thing yesterday when I received an email from Sony about the VR.

Considering it's like $600, I think it's a fair assumption that only a small minority of Destiny users will even own VR by the time Destiny 2 releases. Which in turn, makes it a waste of money for Bungie to even dedicate resources to it. Maybe by Destiny 3 when VR drops in price and more advancements are made to it, it will be feasible.

VR is still not advanced enough to handle a game like Destiny. It is mostly limited to platform games and the occasional moving game.