Sure you can. Just increase the size of a virtual window to fill the entire avaiable field of view (110 degrees or so). It's basically the same effect as sitting in a close-to-the-front row of a theater.
There are VR headsets with wider FoV, but they're pretty bulky as of yet because of the limits of current costs-less-than-literally-$10,000-a-unit optics.
There are VR headsets with wider FoV, but they're pretty bulky as of yet because of the limits of current costs-less-than-literally-$10,000-a-unit optics.