@Override
    public Vector3f getFinalObserverPosition(int index) {
        // Copied from OpenVRInput

        VREnvironment env = hardware.getEnvironment();
        OculusViewManager vrvm = (OculusViewManager) hardware.getEnvironment().getVRViewManager();

        Object obs = env.getObserver();
        Vector3f pos = getPosition(index);
        if (obs instanceof Camera) {
            ((Camera) obs).getRotation().mult(pos, pos);
            return pos.addLocal(((Camera) obs).getLocation());
        } else {
            ((Spatial) obs).getWorldRotation().mult(pos, pos);
            return pos.addLocal(((Spatial) obs).getWorldTranslation());
        }
    }
The object forms of the tracked controllers.
jme3-vr/src/main/java/com/jme3/input/vr/oculus/OculusVRInput.java