Recs.
Updated
Early acces racing game supporting vr (visit http://www.vrcircle.com/post/how-to-setup-dirt-rally-early-access-for-oculus-rift for more info on setting it up), retails for 34.99$ on steam.
SpecsUpdate
Pros
Pro Fills a niche of a more realistic rally simulation
The developer Codemasters has created many rally racing games but are striving to make this the most simulation based title out of all of their releases. This is very welcome as there have not been many Rally simulation games released in the past from Codemasters or any other developers.
Cons
Con Occulus support is limited
Due to the game being pre-release, the VR is also pre-release, which means as a pre-release game the development and implementation of the VR tech is not that great and only barely functional. So far the experience does not simulate very well as everything looks 2D when wearing the VR.