I was sure somebody would bring up the bionic eyes topic ^^, which is why I kept this link warm:
I quote: "the current implant has only 60 electrodes. To see naturally, you'd need about a million."
In order to get only one "VR eye" you would need about a million electrodes. Double that to get the full view in full dive. Then, count how much you would need for touch, temp, taste and everything else.
Now give me the price of the whole system. I know one electrode is very cheap, but millions of it? Plus the cost of the surgery operation?
It's simply not a viable solution, hence it won't happen.
For example, in the case of the sight, the current system (one screen in front of each eye) can already give you a proper result without the need of any surgery. Once the current issues have been resolved (resolution, FOV and lenses), VR systems will already give a proper sight in VR without any surgery.