Games like THE DESCENT VR
Games like THE DESCENT VR include Firewatch, What Remains of Edith Finch, Mouthwashing, Layers of Fear (2016), and SOMA. We matched them by the tags players give THE DESCENT VR on Steam (Indie, Casual, Horror, Walking Simulator, and Atmospheric): closest matches first, and among equally close ones the better-known games.

Firewatch
Shared: Atmospheric · Walking Simulator · Story Rich

What Remains of Edith Finch
Shared: Walking Simulator · Atmospheric · Story Rich

Mouthwashing
Shared: Horror · Indie · Atmospheric

Layers of Fear (2016)
Shared: Horror · Walking Simulator · Atmospheric

SOMA
Shared: Horror · Atmospheric · Psychological Horror

No, I'm not a Human
Shared: Horror · Indie · Singleplayer

Amnesia: A Machine For Pigs
Shared: Horror · Walking Simulator · Atmospheric

Sally Face - Episode One
Shared: Indie · Horror · Story Rich

Garten of Banban
Shared: Horror · VR · Singleplayer

Layers of Fear 2 (2019)
Shared: Indie · Horror · Walking Simulator

Scanner Sombre
Shared: Horror · Walking Simulator · Exploration

Little Nightmares
Shared: Horror · Atmospheric · Indie

FIVE NIGHTS AT FREDDY'S: HELP WANTED
Shared: VR · Horror · Singleplayer

Firework
Shared: Indie · Horror · Atmospheric

Poppy Playtime
Shared: Horror · Singleplayer · Indie

Little Nightmares II
Shared: Horror · Singleplayer · Atmospheric

Fears to Fathom - Norwood Hitchhike
Shared: Horror · Atmospheric · Psychological Horror

Still Wakes the Deep
Shared: Horror · Walking Simulator · Psychological Horror

Outer Wilds
Shared: Exploration · Atmospheric · Story Rich

Resident Evil 7 Biohazard
Shared: Horror · VR · Singleplayer

DISTRAINT: Deluxe Edition
Shared: Indie · Horror · Psychological Horror

Phasmophobia
Shared: Horror · VR · Psychological Horror

MiSide
Shared: Horror · Psychological Horror · Story Rich

Psalm 5:9-13
Shared: Indie · Horror · Walking Simulator