Yes, DJI Goggles 2 can be connected to the DJI Virtual Flight app.
Source
https://www.dji.com/support/product/avata
Can DJI Goggles 2 be connected to a simulator?
Yes, DJI Goggles 2 can be connected to the DJI Virtual Flight app.
Source
https://www.dji.com/support/product/avata