It wasn't too long ago that the idea of merging VR with a sport like Football was ridiculed by some. I noticed its first inception as part of a plot in the HBO original series, Ballers (season 2). Sometimes it feels painfully apparent when something is going to happen for reals irregardless of naysayer protests. And now, it has arrived!
It seems Microsoft's role in all of this will be centered around their ability to function as a platform provider ala Windows Mixed Reality:
Microsoft announces partnership with NFL to Broadcast Games in VR this Season
The NFL has partnered with NextVR, one of the world’s leading VR content producers, to get the action on the gridiron into your VR headset. Several games this season have been broadcast to Samsung Gear VR and Google Daydream users already. Going forward, at least one game per week is scheduled to be available in VR
via those platforms and through one of the 5 different brands of Microsoft’s Mixed Reality headsets