Not sure about ESRB, but for Europe, PEGI has revised their ratings since then.
3D Zeldas used to be rated 7, but nowadays they're 12. Including remakes of old games. OoT and MM 3D had their rating raised.
Being 3D automatically bumps ratings up, even Mario Odyssey and 3D World got a 7 vs Wonder's 3.
Distance (arcade-y challenge runs in a car with jumping and flying ability) has VR and is played with a controller. It's a full game sequel of sort to the free game Nitronic Rush. I am not sure about motion sickness, I didn't get any on that game but I've got some training on other VR sims.
Tetris Effect is best played with a normal controller, with a D-pad. I mean it's Tetris, motion is useless, and what kind of monster plays Tetris with a stick?