If you are talking about accelerometers and gyroscopes that can detect movement and orientation, no, Macs don't have them. No laptops have them. They are certainly not suitable for the same kind of AR/VR as handheld devices are. But if you want this kind of capability, an external device can solve it easily.
Oculus was not supported because the GPU performance was not there. Now it is. Not to mention that Apple offers VR-oriented functionality in Metal (adaptive resolution render targets with variable rasterization rate).
Still not sure what this has with gaming on macOS though.
Given how new the entire VR game is, Apple is likely to achieve a dominant position once their own VR hardware is out. They have created the necessary hardware and software supporting environment for it and they have the cash to push it.
The problem is... is Apple really interested in VR gaming headsets, or even VR gaming in general? Or are they more interested in making AR/VR general purpose frameworks for applications (not specific to gaming) on iPhones and iPads? I think we already have an answer to that.
Yeah, this argument has been mentioned again and again, and there is some truth to it. Would it help if Apple published games? Meh, not sure, but I already laid out my train of thoughts elsewhere. They do work with developers though, recent WWDCs features multiple sessions that highlighted their work with studios.
In the end, we will have to wait and see. Cultural change does not happen over night. Apple Silicon satisfies the necessary condition. The rest is up to the devs and the users.
If Apple is and has worked with major game studios, either these don't really get anywhere, or they are taking an awfully long time to get anywhere.
Again, the lack of any mention of gaming during the announcement of these new MacBooks is... a sign. Maybe I'm reading too much into it, but it's very clear that this generation of Apple Silicon is not meant for gaming, even though they are capable of some decent amount of it.
Nintendo Switch is a dedicated gaming handheld. Its only purpose is gaming. We are talking about general-purpose laptops. And Nintendo Switch does not run any "AAA" games either.
It depends on what you define as "AAA." Is it just... cutting edge graphics? Truly, no gaming console can ever have graphics as good as top-end gaming PCs. Most console games are running at anywhere between low to medium, or occasionally high, settings compared to any PC. And yet these console games can be classified as "AAA" all the same.
Does the Switch have "AAA" games? I'd argue it does. Compare the Switch to the PS3 and Xbox 360, and it's clear many Switch games, especially 1st party Nintendo games, can be considered "AAA". Because it's not graphics that dictate how "AAA" a game is, it's the gaming experience, isn't it?
In this instance, some "AAA" games like Tomb Raider and Hitman were ported to the Mac, but that's really... where everything has stopped for a long time. Neither Apple nor game studios care to push the status quo. It is not even an "egg vs chicken" problem anymore. It's simply that Apple and publishers... are just not interested.
I'm not sure how much more explicit Apple has to be about this. It's not like they prevent gaming, but thus far, they have not really pushed the Mac much as a gaming platform. Mac is still primarily marketed and directed toward content creators and developers as far as I can see. That's really all that it does. Beyond that, anything else is just "nice to have" but not a main focus.
In contrast, Microsoft does push gaming on Windows. It's not just the fact that they specifically made DirectX for gaming, but it's also that they created their own gaming brand (the XBox), bought game studios, made their own games, made their own consoles, and heck, they now have their own game streaming service. Apple... hasn't even started on making a gaming brand.
P.S.: I guess what I'm trying to say is... I've seen how gaming is on a Mac for... decades now. So telling me to "wait and see" at this point is just like... I'm not believing it. It's not like we never had MacBooks that were capable of gaming in the past, especially Intel MacBooks with discrete graphics. Those were capable of gaming during their respective generations. These exact same threads and conjectures were said all the way back then. Apple and game studios even gave us some hope by working together and making some ports. Decades later? Not a single thing has changed. Gaming on Mac is still a very distant after-thought, and is almost not even worth the effort.