Differences... it's (mildly) interesting.
There's 3 boardsets to do triple screen. The centre does all I/O and the outers are just cameras.
The game has a few different menus, but otherwise it's the same.
Key graphical differences are:
Miata for the player car
Speedo/rev gauge isn't shown as it's in the actual car
FOV is slightly different, as its the location of the time - so you can see it without looking at the ceiling.
There's also a 3-screen sit-down (undumped!) that is pretty-much just the standard game using 3 boardsets for 3 screens.
But for V.R., the stock game would be enough to hack as you're just moving the camera around.
Someone's already had a very impressive attempt at porting it to PS VR:
RIDGE RACER VR - YouTube
I'm assuming they recoded the game and nicked the assets from the arcade version .
I'd like to get it into proper MAME, rather than just my hacky 'jb' build so it won't be imminent (will get my brother to help with the massive tidy-up required and to remove some of the bugs).