Hmm, it sounds interesting enough. You'd have to up the specs of the VR device however. You know, like those VR devices in SAO or Toaru Ossan no VRMMO Katsudouki.
Also have to figure out a way for the cow to get their nutrients as well. Otherwise people would question why the cow isn't dead yet if it can't eat irl.
Get past those hurdles, and it'd be udderly hilarious.
The cow initially finds himself in a state of utter confusion, unable to comprehend the strange new reality before his eyes.
The world he sees is unfamiliar, completely different from the one he has always known. He now also had arms and limbs. He had a top tier handsome human face. He had long dark brown hairs now. He also had beautiful cyan eyes.
He was totally clueless about what was happening.
However, as moments pass, he slowly begins to piece things together. He realizes that, despite his vision being immersed in an entirely different realm, his real physical body, the cow body, still remains in the real world, under his control.
He understood that this was some kind of virtual experience that he had seen many humans playing before. He now had a whole new world to explore with a totally different body and conscience, yet he is still bound by the constraints of his real body. To move his character in vr world, he must move his real body in real world. With cautious steps, he tests this newfound connection, gradually adjusting to the bizarre duality of existence.
Then comes the need to eat. In the virtual world, there are only barren rocks, no lush green fields and it wasn't like his real hunger would replenish from a virtual world's food and stuff. That's when his instinct prevails. Ignoring what his eyes perceive, the cow simply lowers his head in reality, trusting his village cow senses. His real mouth finds the familiar texture of grass, and he begins to eat it without any vision of it, seamlessly bridging the gap between two worlds.