In its current state, this is not a VR game. You can refer to the Steam page for this game to confirm the fact. In one of the Steam Discussions pages for this game, the devs have mentioned that the VR version of this game will be released later in this year. In its standard mode version, the game still looks like challenging fun! It also features a remix of Martika's 1988 hit song "Toy Soldiers" as the background music (See the third trailer video in the game's Steam page)!
I unreservedly recommend this game to all puzzle players, even if you're not a normal puzzle player the game starts you off very easily and has a gentle learning curve to help you through. The later Acts 3 and 4 get a real challenge
Gameplay > Tin Hearts