I’ve checked the very recent livestream about multicrew and there is no mention of VR. From quick googling it seems avatar heads will have standard animation even if the player has a VR headset. So you probably won’t be able to see that your friend is looking at you in the cockpit. I do hope its coming though and would be nice for Frontier to confirm this.
EDIT: the stream recording: https://www.youtube.com/watch?v=lEeVParEpeg&t=1336