They must have an Apple computer with a 5K Retina display or use an external Thunderbolt 3 GPU to be able to create virtual reality applications.

Thanks to Apple’s newly developed Metal 2 technology, users have higher quality and faster graphics processing support in Virtual Reality (VR) and 3D applications. When you upgrade your system from a version of macOS installed with an older file system to High Sierra, your old file system will be automatically updated to APFS. Thus, users can transfer data between other Mac devices faster and lighten their workload.

The most prominent feature of the macOS High Sierra is the newly developed APFS file system, which supports much faster file transfer.