This seems a little silly to me. You put on a pair of VR goggles connected to a camera that is behind you. They stroke your arm (synchronous with the video that you watch of yourself) a bit and suddenly you feel like you are having an out-of-body experience. Well duh! You're entire visual world becomes a view of your back, and after a while that quirky thing we call a brain adjusts for the change in POV.
So what happens if they stroke your arm, but delay the playback of video a small amount? Well your brain figures out that what you are seeing is in a different time, and continues to assume that you are watching a video.