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The scene is an outdated asset from the Unity3D asset store called: VR-SciFi Level1 and 3D-SciFi Level1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