No, but sort of yes.
While there is no VR support currently, I think the path to some simple one is not that long.
A quick way, which I do not think one would like to use this for too long as it would lag quite much and not fully match head movements, is that hypothetically FlightGear can be interfaced to various
head trackers through the generic protocol and there are some stereoscopic view options (you might want to set them up with a config file rather than in FlightGear, trying to turn it off in the dialog is very frustrating).
What currently is not there is barrel distortion of the right and left view, but I guess that with the correct amount of that and a custom generic protocol driving the view direction it maybe would be possible to use at least some VR headsets. Maybe there would need to be some middleware to make it work, but with more support for open VR standards like
OpenVR,
OpenXR and
Open Source Virtual Reality, things look bright.