Resident Evil's Banned Footage expansions include some content that supports PSVR, and some that doesn't (via UploadVR).
Due for release next week on January 31, Banned Footage Vol. 1 consists of two VHS tapes playable within the game's VCR, plus a new game mode called Ethan Must Die, described by Sony as "A tough-as-nails mode separate from the tapes and story of the main game. (Does not support PS VR)."
Banned Footage Vol. 1's two videotapes, Bedroom and Nightmare, do not mention VR support, which implies that they support PSVR.
RE7's lack of comprehensive support for PSVR for all game modes could be taken as a sign that Sony is shying away from virtual reality. Other possibilities: Ethan Must Die contains action too fast and furious to be comfortably playable in VR, or the mode's functionality includes systems that Capcom opted not to cover when implemented VR across the main campaign. (Playing through VHS tapes is part of the campaign, so adding support for new tapes would fall into Capcom's support purview.)
Banned Footage Vol. 1 and Vol. 2 are components of Resident Evil 7's season pass. Volume 1 releases next week on January 31 and can be bought separately for $9.99, while Volume 2 is slated for February 14 and carries a $14.99 price tag if purchased without the season pass.
Sony locked down timed exclusivity for VR support in RE7. Shacknews editor Brittany Vincent got a thrill out of slipping a PSVR onto her face to soak up the game's survival horror, albeit in small doses.
"Certain encounters become ridiculously terrifying while in VR, but they also become more difficult to complete if you’re relegated to exploring in this manner," she wrote in her review. "You can turn your head to see where noise is coming from and which direction you should run in if necessary and crouching and remaining hidden is even simpler here, but the experience becomes more frustrating than chilling when prolonged."