DVR Simulator

Quote :

DVR Simulator is a Drone Racing FPV Simulator in development. It features a learning module  and two flight mode, Freestyle and Racing. Finally, you can use a supported (Virtual Reality) VR headset to simulate the FPV goggles if you have one!
Play with or against your friends with the multiplayer feature. It's crossplay between all platforms. That means a Linux player can play with an Oculus Quest player and an Xbox One player.
An in-game editor allows you to tweak the drone's physics. You can also save your profiles and use them later. The profile format is open so you can share it with your friends.
Gamepads are supported and enabled by default. But it's very recommanded to use a real radio-transmitter. The simulator have three input engines and a calibration process to support as many radio-transmitters as possible. 
The price will increase as features are added/completed. If you get the game during the Alpha/Beta phase, you'll be able to claim a free Steam key, if the game go on this platform.

Joshua Bardwell mentioned this FPV drone simulator that supports VR headsets.
Looks promising, will probably get it when it's available on Steam

Here's a link to the page with the free demo : https://demonixis.itch.io/dvr-simulator
The demo is at the bottom of the page, have not tried if it works yet.

And a link to the Steam page: https://store.steampowered.com/app/1335370/DVR_Simulator/

I should have tried it first before sharing.

Maybe the full game is better, because the demo is a bit lame.
Have not tried with the radio yet, perhaps that'll make it better.
At least the VR works okay, but the graphics are like from the 90's.