I
owned and liked the Virtual Boy as a kid, although it was not an amazing system. The games it had were fun enough, they're just short game boy like games though. The type of 3D it used can't be emulated properly even with this accessory but it'll give a close representation of what the real hardware actually felt like. At least the best way without having to use real hardware.
Even without the accesory yyou should still be able to play it, you'd only have two screens that look nearly identical next to each other. I'm really excited and will buy the fulll accesory but I have actual real nostalgia for the thing. I'm sure this will sell fine just out of morbid curiosity from fans that want to play "the system that failed".