This auction which will require a Yahoo Japan account shows a guy selling "Virtual Boy Development Software". No pictures or anything. If you check the Q&A though, you'll see that he closed the auction early to the tune of 40,000 yen. Never seen those before... not sure what they run. Interesting, no?
Uys, yes, I think so. I always have thought about get contact with a Virtual Boy Development Kit. Sounds very interesting and full of surprises...