The 360° ​​VR environment enables a much better immersion than, for example, smartphone relaxation apps, which can still be distracting because of the external environment. In VR, however, you are completely away from the external, shielded from the outside world.
In virtual reality, you don't just “see” a film about dolphins, you are right in the middle of it and swim with dolphins. You don't only watch a film about the sea, you are on the “dream beach” and the sea is within your grasp. The same applies to any other VR world: the feeling of "presence" arises - you actually believe that you are "on site". This makes it much easier for the human brain to “let go” and relax much deeper and faster. The high resolution and stereoscopy (3D) help here to make the VR worlds appear even more realistic to the brain.