Generally speaking, we accept the artificial conventions of familiar media. We don’t even think about them much.
A play has a group of people up on stage pretending they don’t see us. A novel is really just a string of words printed on a succession of pages.
In the latter case we can’t even see or hear the characters. And yet they can seem very real to us, because we accept the artificial conventions of the medium.
Similarly, cinema posits that it is perfectly reasonable to watch giant faces moving about on a flat screen, as well as sudden changes in point of view, and to call that reality. We learn the visual language of film when we are children, and from then on we simply accept it without question.
All of these media work because they tap into something within the way our brains already work. All humans have a biologically determined commonality in the ways that we perceive and think about reality.
Every successful medium taps into that common biological heritage. Sometimes a medium does so in ways that we might not think would work (for example, printed words on paper) if that medium did not already exist.
I don’t think we have reached that point yet with immersive media, such as virtual reality. We are still in a stage of experimentation, much as early filmmakers experimented with having trains rush at audiences, and making objects on the screen magically appear and disappear.
When immersive media become mature, it will be because we have collectively figured out how to match their capabilities to the way that our brains and senses really work. That will take time, but the end result will be worth it.