VR has nothing to do with tourism, let alone space tourism. If we call it tourism, than there are already video games - do they also count as tourism?
The only aspect VR can transfer is visual information while the rest is absent. There is no point in virtual tourism, I bet the impressions will be drastically different from real life travelling and this two concepts will remain separated.
Truth. Also, how does "space tourism" exactly work? If this promotes actual space travel then it won't work because only the richest will be able to afford it. Even with virtual reality, it still wouldn't work because not everyone has a VR headset. That said, this could be useful in classrooms. Teachers could maybe use it to teach their students about the outerspace.