Based on what that is official from the dev that can be seen on the game's Steam page, yes. There is no official mention that any VR headset is required. The tags are defined by Steam users and not by the dev. I could log into Steam and type in "Nudity" as a tag and as long as no one objects, the "Nudity" tag will remain! Why Steam allows users instead of the dev to create the tags is beyond me though.