As per the report, Sony wants to ensure “heat dissipation from the powerful chips housed inside the console isn’t an issue”, and has chosen to include an “unusually expensive” cooling system “at a few dollars per unit.”
In the same report, it was also mentioned that Sony has plans to launch a PSVR 2 after the PS5 has gone on sale.
The report goes into a bit more granular detail as well, and it seems like among the components inside of the machine, one that they’re reportedly spending an unexpected amount of money is the cooling system.