The game is available on Steam for a standard price of $19.99 . Free Options:

To run this simulator in VR, your PC needs to meet these minimum specifications: Windows 10 (64-bit) Processor: Intel Core i5-4590 or better Memory: 8 GB RAM Graphics: NVIDIA GTX 1070 or better Storage: 8 GB available space VR Support: Requires a VR headset with OpenXR support

Sites like VR Explorer have offered "Explorer Points" that can be traded for free game keys.

This simulator places you inside a highly detailed Tiger tank during WWII. Unlike arcade tank games, this is a "simulator-ish" experience focused on crew interaction and manual operation.