Nothing official, of course, so this is just a big what-if. Nintendo had the VB, sure, but not much VR apart from 3D (and headaches for some). Labo was just an after thought but at least there is an official Mario Kart VR for arcades.
Nintendo have also been playing around with patents for VR in recent years and now eevn a rumour about something VB returning? What year is this?

The place I really started to think about Nintendo and VR was actually the WiiU, though. First it was the Panorama View bird flight video. Eventually I got Star Fox Zero and that's when it really hit me. "Instead of the gamepad wouldn't this be fucking awesome in VR?", yes. Yes it would. So I'll just start there:

StarFox VR: Nicely positioned in the Arwing where you can look around freely while flying. From the cockpit and it's various apparatuses blinking and making cool sounds to the outside, in space or on land, where both friends and foes are up to their thang!
Would be nice if it was a bit like Assault with some running around on land, but sure would be great with Landmaster and submarine too.
Might not even need fancy controls, but motion would be best.
If you have played Star Wars Squadron? Like that but in StarFox instead =)
Could be a great hybrid game.

PilotWings: Need I write more? Just imagine sky diving in VR. But hey! Hang glider, rocket pack etc. UltraWings is an indication what it could be like just it would be way better.

F-Zero: Come on, Nintendo, you know yourself this would be great. The sense of speed, like in WipeOut for VR1 just F-Zero.

Mario Kart. It already exists in arcades so....Come on!

First Person Metroid a la the Prime games: It's first person, we've seen the visor on flat screen, we've played it with motion controllers. It's a perfect fit in VR.

3D MArio: games like Astrobot and Moss show how this is very possible in VR. Nintendo could do miracles with this.

Fatal Frame/Project Zero: Another one from the WiiU that got me thinking. The camera controls would be perfect. Only played Maiden but that was intense enough in pancake mode so, yikes, a FF game in VR could just be brilliant.
Being "in the game", using the controls to take out the camera and snap pictures etc in all it's g(l)ory immerison...

And, of course, a lot of original stuff that Nintendoes!

There are plenty of other examples but this should get the message through

Could also have some nice 3D features for non-VR games like the 3DS has and several VR mods have shown is pretty darn cool.
I could imagine Astral Chain 2 in full 3D for example. How all the effects, particles and objects go at or away from you. Just imagine!

Throw in some 3D videos, at least the youtube ones...

This is all just a wish-list obviously and might never happen, but come on! Wouldn't it be sweet?

EDIT: Forgot to add this: They could always make some deals with 3rd parties. They could shock the world with a NVR exclusive, original Bioshock (since I'm in wishy mode here anyway)