Four comments on this topic, that's all? Hopefully audio will get the attention and resources it deserves, because it is so important for the immersive experience.
"The way that noises sound is important, as well. If you leave an office building and head outside into a busy street, it shouldn't sound like you are still inside the building. This type of thing can break immersion quickly."
And vice versa. In Skyfall, the Bond movie, one of the visually most compelling movies in the series, sound editing and mixing wasn't as convincing as the visuals. The movie starts in a silent building, a little later Bond steps out into an incredibly noisy and busy street. The silence in the building seemed slightly unbelievable, once the noise in the street hit. Now, for VR, audio seamlessness will be even more important.