These are two applications. One is VR and  the other 3D demonstrating the use of headtilting used for the controle/steering of a subject through an Unity3D SciFi level.

The scene is an outdated asset from the Unity3D asset store called:  VR-SciFi Level1 and 3D-SciFi Level1

The audio is an Unity3D asset called: Zero Gravity.

Steer by tilting your head.

Exit = go to the “EXIT” sign.