They kind of do. If you put the map on a VR Character and go to a Gold Instance of a zone for them for that map, then the loot scales up that way. But, no, you don't get VR gear for opening a chest in your starter zone if your VR.
haven't seen any treasure map for dungeon, but maybe missed....vr14 char with a treasure map for vr 1 zone, gets vr 1 equip.
below lvl 20 in 1st zone, and so on.