On October 1 and 2 ESL One New York hosted its Counter Strike: Global Offensive, and as well as the traditional options for streaming, you could also stream the event in VR too.
The way it worked is that you could either watch from a viewpoint in the Barclays Center or from viewpoints above the action in the game, with a first-person view hovering to the side like a screen. This featured full 360 degree VR but viewers weren't able to chose where they saw the action from, as that was up to the broadcasters. See a video of how it looks here.
Other sports have like basketball have streamed games using 360 degree VR, but this was the world's first for esports. Further explanation on the 360 VR can be found here. Is this the future of streaming, or just a gimmick?