Current virtual reality headsets can display video calls, but the person wearing the VR goggles is filmed from outside these. A face with its top half covered by VR goggles is not very expressive, which somewhat defeats the purpose of a video call. The solution is a sphere around the head with the webcam inside it and the video of the other caller projected on the inside. An astronaut’s helmet is an analogy.
To prevent suffocation, the sphere should not be airtight – small CPU fans can be installed at the top or back to circulate air in and out. This also prevents humidity buildup. For headphones as well, I would prefer some ventilation of the area covered.
Multiple webcams pointed at the face allow for 3D imaging, so the video call could take full advantage of the 3D display of virtual reality headsets. However, 3D display relies on projecting a different image to each eye. If the video call is simply projected on the inside of the sphere, then it is a single image and the 3D effect is lost. One solution is to point a small data projector at each eye to display different images. Then the sphere is not needed, just cameras and projectors attached to a stick attached to a headband. A Dilbert comic had this idea, but I cannot find the link on the web.