No idea, i guess most have to find a way themselves to finance it upfront and start with smaller projects and then release those in the store, to built up income for bigger projects. Or maybe participate at VR Jams to win some cash and support.
Of course you can try the kickstarter/investor way but i guess the goal would need to be much lower than 100k.
I certainly agree with homer that participating in game jams its a great vehicle to have projects funded. I have been working on a project for gearvr as well, similar to yours, and it is because of a game jam that i won that i have been able to pursue the development of my game further. If all goes according to plan, i will go to china next month to present to venture capitalists and investors in china, to pitch my game (that was the prize of the game Jam). Also, a good idea is to release a small sample demo (maybe a level or 2) to both generate a little buzz about your game, and also to gather feedback. This has helped me tremendously. use a free gearvr distributing platform, like sideload vr, to distribute in beta format prior to releasing on the gearvr store (to avoid getting bad ratings ). The feedback you get will allow you to better build your app for its official gearvr debut. Also remember, that on novermber, its the official release of the gearvr for consumers... so having even a demo ready for that launch date will give you great exposure! in fact, if you really need money to continue development, you might even consider releasing the game as an episodic experience. do a free chapter one... then charge a couple of bucks for additional chapters.. and that way you get funds, little by little. Also, keep in mind that there are a lot of studies that suggest that Vr game development wont yield any true financial rewards well into maybe the end of 2016. Once th3 adoption rate is high enough, then the money will be there. Yet,m what you develop now will give you skills and experience that will make your later apps much more robust. P.S. I would have offered to pitch your concept to the chinese investors (i am helping a few devs with that), but unfortunately in the case of your game, I am afraid it would compete with my game 😞
Oh, one final thing... i read that you are developing with note 4 as your target platform. I am doing so as well.. but at oculus connect, we got a gear for the s6, and I tell ya, the hardware improvement makes a substantial difference for your game. Many things in my game were not working correctly on note 4, and suddenly work perfect on s6... Some textures, reflections... even less heating. since the retail gearvr will not support the note 4, you might want at some point to shift focusing on note 4, and instead go for s6. you will be able to do more and get even better performance 🙂