https://www.vice.com/en/article/dy7kbq/palmer-luckey-made-a-vr-headset-that-kills-the-user-if-they-die-in-the-game
“The good news is that we are halfway to making a true NerveGear. The bad news is that so far, I have only figured out the half that kills you,”
The headset's advanced NerveGear setup is just a gun that is wired into the headgear itself so that if you die in the game, the gun shoots you in the head