Definitely Project Cars 2.
I have tried lots of them, including RaceRoom, Assetto Corsa, Assetto Corsa Competizione, Dirt Rally 1 and 2, Pcar 1 and 2, F1 2019, KartKraft, rFactor, plus lots of others i cant remember the name of.
Now Pcars2 isn't my favourite (but you didnt ask for favourites), ACC is (and AC, Dirt Rally 2). I just wouldn't recommend them for a total beginner.
Pcars 2 - Great graphics, great game play, easy to pick up and play, works well with VR, handling not too bad (but more simcade than sim), great career mode, runs really well. Very cheap.
Raceroom and rFactor - a little too focussed and not as easy to get into. not for a beginner as you will get frustrated (or should i say other racers will), last gen graphics, great handling, user interface not great.
AC - probably the most well known sim out there and still going strong 7 years (?) since released. Great graphics, great handling. It has a HUGE following, including thousands of user content from tracks, to different cars. Everyone should have this sim permanently on their PC.
ACC - class leading handling, class leading graphics. the best sounds in any sims, very focused sim (so not great for beginners). Needs a VERY powerful PC (especially in VR). Only GT racing.
iRacing - perhaps the industry standard, slightly older graphics, great sounds, a little 'too' focussed, fantastic userbase where you will never be lost for a game, bit of snobbery (especially to newbies), you rent the game each month, so if you stop paying you lose the sim and unable to play it. You have to buy cars and tracks which you also wont be able to use if you dont pay your monthly subs.
Dirt Rally 1/2 - obviously only rally (plus rally x), great graphics, great sounds, great handling (some mixed reviews but i like it). can be frustrating to newer racers.
All the above will work in VR. There are others that don't run in VR, but the only recent one i have is F1 2019 as i cant play on a flat screen any more.
The other question is, how beefy is your PC, as this will affect what we can/cant recommend (especially in VR).
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