Arguably …
Your movie commentary track works without the movie. Considering the amount of Youtube react vids, it seems legal to do that for money.
Your emulator might be legal, the ROMs for them aren’t. Because one is recreating some functionality with different means, the other is an infringement of a developer’s copyright.
As far as the ROM patch fixes go … yes, selling those is technically not allowed. You can ask for donations, but the patch itself must be freely distributed. Sometimes there is no rights holder left, or they don’t care to pursue the case, but they are in their right to challenge paid patches if they wanted to.
This mod, though, is a product that provides a new experience (Cyberpunk VR) by using someone else’s work. It doesn’t matter if it’s a $1 yearly subscription, you must pay to get it, so it’s legally a commercial product. And that product relies on other people’s work to deliver its advertised experience, which makes it illegal in the vast majority of courts in this world.
Specifically, this mod is not universal, it only works on Cyberpunk and its functionality is directly related to that game. If it worked on all games, you could call it a VR emulator, but it doesn’t, so you can’t.
I have no opinion or comment on historic cases, what should be legal or if CD Projekt is my daddy or not. I didn’t even specifically refer to IP or copyright laws, so I don’t know why you started on that.
The current legal consensus (atleast in the West) is that paid mods are a commercial product and no longer a user “passion project” under fair use.
Yes, it’s essentially the same concept as a phone case, but laws seem to make a distinction for software vs physical products. Feel free to go into politics to change that.