Hi Jesse,
In theory yes, the VR driver system in Godot is designed to be portable. There are differences you need to take into account when you switch between different VR devices, especially controllers of the different platforms having different capabilities. But if you develop a Godot game using say OpenVR on Linux, that game should run fine if you deploy it on Windows provided you also use OpenVR on Windows.
Do note that only the HTC Vive (and likely Valve Index) have support on Linux, I do not believe Oculus creates drivers targeting Linux.