So, VR is still expensive and I'm not going to get any set anytime soon. But, can be emulated or simulated?

There are a few things you need to make it work:
- Some kind of movement tracker.
- Some kind of video output.
- Some kind of device input.
- Some kind of middleware compatible with any VR API.

At home, I've got my own IR tracking device (a cap with three IR leds that works with freetrack/tracknoir), my old TFT monitor and many controllers. IR trackers were used in flight / racing simulators to change your point of view, so it seems that the visor could be emulated (although the monitor won't move, and you won't get depth perception).

The controllers also seems to track your hands movement but I don't know if that tracking is necessary or can be substituted with other devices. A pair of wii controllers can (to some extent) track movements of both hands, and some modern controllers can track movement but you only get one track device for both hands.

There is any software that can make VR titles work without VR sets? Any cheaper alternative to complete VR sets?

I guess that it won't work as intended, but I'd like to test it (much like DS, Wii or Switch emulators).