It's an excellent question, and something we struggled with ourselves considering Resident Evil 7 just hit it out of the park with its PSVR functionality. Not to mention the fact that more and more VR horror games are showing up by the month.
The answers are two-fold:
1. Roomscale VR. The game is built from the ground up for leaning around corners, ducking and crawling through spaces, crouching to peer through things. We're going to put you in these large horror environments more than ever before.
2. Hand-tracked controllers. Combined with roomscale, we're going to try and push the envelope in terms of interacting with a horror world. Imagine puzzles that ask you to use both hands to manipulate things, or moving enemies having puzzles built onto their own bodies, etc.
Bear in mind that the experience will be available as it's meant to be on HTC Vive and Oculus Rift, but that the follow up non-VR version may not have all features.