There’s been some minor rumbling about MS working to make standard PCVR kit compatible with X ( don’t know about S).
If that’s the case (and while I hope it’s true, I have my doubts) then MSFS would be a great point to introduce it given they’re about to launch it for the PC version.
Part of me thinks that it would make much more sense to go to huge effort required if they were also working on Xbox stuff.