If you can work from a VR helmet, then any tiny NYC studio is enough to WFH. Cities would be more differentiated in the very long term, where you move to a city that offers a particular weather or lifestyle and not for a career.
The CBDs would get smaller and more residential, as offices get slowly transformed into apartments or other mixed use spaces. You’ll probably see less lunch spots and other businesses that cater to office workers, and more variety of services. Beyond that, no reason to think people won’t use cities in largely the same way. You’ll never go clubbing in VR, you’ll never go to the park in VR, etc.