What industry will benefit the most from a quality entertaining content (jump with the parachute, deep dive the ocean etc.) for VR mobile headsets?

VR has a vast application across all the sectors in the Global market. Entertainment is a basic need of humans, therefore there is a huge spending of a common household income that goes out for entertainment. I would recommend you to target the untapped segments and get an early mover advantage.

I will be happy to brainstorm with you if needed.

I did work with companies that wanted to expand into mobile VR headset genre but were stifled due to lack of funds and popularity.
The truth is that phone based VR headsets are a thing of the past as these could not deliver same physical experiences as delivered by Oculus Rift, HTC Vive, or PlayStation VR. Mobile headsets were great for playing virtual reality videos, but VR video was hard to make and monetize. Therefore they fell out of favour but current scenario is different, with pandemic like Covid-19 putting countries into lockdown and shrinking economies VR mobile headsets can really be helpful.
One of the areas where I do find it to be really helpful is elementary schools. Kids are at a high risk of contracting the disease and it is practically an health hazard to send them to schools. School is a ecosystem that does not include only students but teachers, principles and other staff members. So these kids at elementary schooling level who are not so familiar with a laptop or an i-pad can very well use mobile VR for quality entertainment, for instance deep sea exploration with an Mobile VR headset will be a great idea to learn about aquatic life. Apart from that they can learn alphabets and numbers using interactive gaming using the VR headsets.
Another field where a Mobile VR headset can be implemented is healthcare sector, as it is hit most badly by pandemic. Many patients who do recover form this pandemic show neurological symptoms. Among 100% who do recover from Covid-19, 55% do suffer from Covid-19 related neurological symptoms as the brains of these patients undergo structural changes that correlated with memory loss and smell and it is not limited to adults but American Medical Association have found multisystem inflammatory syndrome in children as well. Apart from brain fog, patients also experience fatigue, racing heart beat, shortness of breath, achy joints, a persistent loss of sense of smell and damage to the heart, lungs, and kidneys. These patients require constant monitoring and consultation even after they are released from the hospitals. Mobile VR can help they have virtual sessions with doctors from anywhere and at anytime. It can also warn them about the dangers of Covid-19 and how to avoid the disease in a interactive and entertaining ways.
Another sector that is affected very badly by Covid-19 is Jobs sector. Millions of people have lost their job around the world. Uncertain economies are forcing a huge layoffs in all sectors globally. Firms like Salesforce.com Inc notified it's 54000 person workforce that 1000 would lose their jobs. Coca-cola said on August 28, 2020 that it plans to lay off some employees and offer voluntary buyouts to about 4000 employees in US including Puerto Rico as well as Canada. American Airlines Group and United Airlines Holding Inc have said that more than 53000 workers could be affected in the about a month if the airlines does not receive fresh infusion of funds.
The outlook reflects an acceptance by corporate executives that they will have to contend with the pandemic and it's economic fallout for longer period than they have hoped.
These layoff employees need a job and firms that are willing to hire them can use VR mobile headsets to recruit them. VR can be used to access graduates, virtual environments could replace assessment days and interviews themselves, saving on cost and time for both the employer and the potential employee.
If you do have any follow-up questions feel free to give me a call.