Well yes, but like I said, the framework is no longer supported and also development is not do once and work with many. For example, if you want to support apple, you need a mac to build the final executable for deploying on their devices.
With android you can build yourself.
You then need to deal with code signing certificates as well. It is way more complex than just building on a PC.
The reason I know this is I have worked and deployed apps in the past and spent more time trying to fix device specific issues than actual development. In the end we did get it working but then we had to get it prepared for app store approval as well (developer accounts needed) and so on.
Next thing you know you’ve spent a few thousand on all these little things you need. They bought in an imac just to deal with the iPhone side and it now gathers dust.
Also, given these cardboard devices are not great, you have a single button that works less than half the time and a battery life on your device of about an hour or so depending on the phone, most users will not invest in them when they can get a quest for maybe 350.
You need a higher end phone as well, a 200 euro phone won’t cut it. You really need a Samsung galaxy s2x or whatever they are. Some of the screens are also too big and my phone no longer fits in cardboard.
So, given all this, you can perhaps target less than maybe 2% of available devices. Next, most people don’t even care about VR, so of that probably about 10% care about vr. Then you have the percentage who care about the genre of game you are creating.
Finally, and this is important here. Cardboard games are limited because they are referred to as 3dof devices. There’s a reason Samsung abandoned the gear setup. Because it is limited.
So, roughly 1 in 500 mobile devices may play vr and of that, a small percentage may pay 99c for your app.
Steam and oculus are pretty much dedicated gaming platforms. You sell a game there for 10 euro to even a small percentage the 2m plus VR players and you’re going to be happy. In fact the money you make will be far more than you’ll ever make from a mobile device.