Last month, I released SmoothTrack 2.0 which includes basic eye tracking and camera control gestures.
I think you meant to write 'an artisanal and bespoke infra-red bandpass filter in front of an old webcam'.
Most people use a desktop webcam which can do decent tracking or an iPhone which does really good tracking through ARkit, but there isn't really a decent solution on Android.
It could be a good new market opportunity for you on desktop, iPhone, or Android - but especially for Android users since there isn't really any alternatives. There is a steady stream of new people getting into being a vtuber and I think a $15 app might be an easy sell considering people can end up spending up to a five-digit amount getting custom character models commissioned. If you are able to improve the eye/face tracking past the basic level you mentioned the 2.0 version having, it would be even more appealing.
VtubeStudio only supports the nicer 2D avatars and as far as I know has no intention of getting into the 3D side of things. There are a few decent programs people use with 3D avatars(links below), but it seems they aren't really as high quality as VtubeStudio so they don't have the market cornered like VtubeStudio does for 2D.
As far as tracking goes, on the camera side of things there isn't really any difference between 2D and 3D that might limit you to one or the other.
There is a pretty large demand for tracking apps on Android because there are no widely used apps currently available. Big-time vtubers usually get iPhones so they can use the ARkit tracking that is Apple only, but a lot of people just starting out have Android and are currently forced to use a regular PC webcam that tends not to be as accurate and also doesn't allow people to offload the computing resources needed for face tracking to their phones.
Vroid Studio(the main app people use with 3D avatars): https://store.steampowered.com/app/1486350/VRoid_Studio_v201...
Warudo(this one is a lot newer than Vroid Studio so it has a lot less users, but is probably the second most popular 3D app): https://store.steampowered.com/app/2079120/Warudo/
Also, FS2024. Wow.
Precisely this. You keep your eyes on the screen and just nudge your head in the direction you want. Your brain “gets” it real quickly and it feels very intuitive.