Unreal Engine 5.4 (UE5) is transforming VR development beyond gaming into diverse applications for entertainment and corporate use, offering advanced graphical capabilities and enhanced performance. It provides comprehensive tools for creating realistic virtual environments, making it suitable for interactive training simulations, architectural visualizations, and immersive entertainment experiences. As VR technology evolves, UE5 is expected to integrate AI advancements, improve HMD technology, and expand into fields such as healthcare and education.