I do love the concept, and breathing exercises can be really beneficial. I have practiced (although briefly) something similar.

And this is well suited to VR, but for me, this is another example of a VR application which must wait for the tech to catch-up to the vision. Not the software, the hardware.

It's already a big ask to ask anybody but the earliest adopter to put on a big, cumbersome VR mask for any length of time (even a lot of people, at all). And now they have to put something over their ear and into their mouth too?

It's a great idea, and the results will benefit the users, or "players", but if you've got a standard pair of glasses and possibly a patch on your chest/neck (i.e. when the hardware has caught up to the concept), there'll be a much higher uptake of this (or similar) software.

As more people become educated and look to meditation, breathing technique will automatically become higher profile.

Nice product & nice hunt :)