It works so differently that it's hard to even compare the balance between the two. As for VR compared to desktop, it is (in my opinion) not overpowered, nor is it underpowered. I would suggest simply playing the game to learn the basics, and then reading more about the mechanics on The Long Guide: If you are a fresh player coming straight to VR without having ever played the desktop version, I would advice you to also read up on the game elsewhere in addition to this guide, as there is far too much content in the game to go through without focusing on the VR specific bits.
This is a guide for everyone starting their PD2VR journey, and to those interested in the differences between the two.
