A virtual tour earns its cost most clearly when the buyer is remote, the commitment is large, or the space is the product. In Costa Rica that covers most of the tourism and property economy: a guest booking four nights from another continent, a buyer deciding whether a property justifies a flight, a retreat guest committing to a week.
It also earns its cost quietly, by answering questions nobody has to email about. How the property connects, how far the beach is, what the room actually looks like. For a business fielding the same three questions every week, that alone can justify the spend.
Where it earns less: businesses whose customers are already local and already know the space, and premises where the interior genuinely is not part of the decision. Being honest about that is more useful than pretending every business needs one.