According to physicist
David Deutsch, virtual reality is the best physical demonstration of
universality, one of the most important concepts of the theory of the calculability (the own difficulty of the
calculation processes and its limitations).
Deutsch says that the calculation and the computers are physical objects and their capacities are only limited by the physical laws. A computer can imitate the calculations of any machine of its class, but in addition, it could imitate any physical or abstract organization, and is indeed this fact the one that gives its universality.
The best and clearer physical manifestation of this theory is the virtual reality, that the author defines as "any situation in which a person goes, in an artificial way, through the experience of being in a specific environment."