Oh ok, You know what would be cool, a kind of headset you can wear to watch movies. They should carry this virtual reality thing over to the blu-ray business. Yes, I would like this.
But then it would feel strange and disappointing. If you can see the whole world, you tend to want to look around, don't you think? Also, it would be totally disorienting and could cause you to vomit as the scenes get fast and you get covered 360 in motion blur. Not to mention you'd be set floating and stuff in scenes atop buildings, mountains, etc.
Stepping into movies makes no sense because they are linear stories.
That's what makes games better than movies. The fact that things can happen differently, and there is no time-run forcing you to do things in real-time, you can go wherever you want at whatever time you choose.
Virtual reality in movies seems like a pointless thing to attempt, in my opinion. Movies are just a glimpse at another world, which is why stereo3D is perfect for it, looking through a window at that world makes sense.
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Edit: UNLESS, people begin making first person movies, and that would just be weird as hell

Not to mention, still disappointing because you don't move, shoot, or do anything. You just look around while you are on rails and the "character" does everything.