To be honest, Unless you have a top end computer, I wouldnt even think of VR. Of all the games I play in VR (IL-2, IRacing, MSFS etc) DCS is by far the worst optimized for it. I prefer VR normally but I play DCS with head tracking. Depending on where you live (Im Uk), there are relatively cheaper options to track IR too. Ive been using a trackhat for over a year now and to me it does exactly the same job for a 3rd of the price. Once you get it dialled in, of course. So dont be thinking you need VR to get the most out of DCS. In my opinion you dont.
I do think you need a HOTAS though. Twist grip if you cant afford pedals to begin with but I couldnt play this without a HOTAS.
I also found the Flaming Cliffs 3 planes a good bridge into the game as well before I jumped into the full modules. Less intimidating but give you the same flying experience and really made me want to start learning full modules.