I can't believe they would do that. I'd expect it to come with at least Windows 98 or XP pre-installed.
Seriously though, it will never work. Would feel too claustrophobic for most people. Why has Tesla succeeded selling their Model 3 and Y ? Because they look mostly like a "normal" sedan or SUV that people have already driven before. Also because they are fast and efficient. With gas prices above 6 dollars per gallon in CA charging your car overnight in your garage sounds like the best option.
The people with enough disposable income to even buy an Apple Car have probably never tried a VR headset and would balk at the idea. It would be like living in a house with no windows, it would feel like being in a cave. At least a well lighted one.
Anyone under 30 that is open to wearing an Apple VR headset instead of looking out traditional car Windows, can hardly afford to make their iPhone payments, much less huge monthly Apple car payments.