Land. Sexual partners. Values/morality. Those are the big two (and a half) that I could see.

Until VR is perfected (to the degree touch/taste/smell/sight/auditory/proprioception/etc. all match exactly what reality would deliver), things like views (wouldn't you want your house to be on the shore of Malibu?), proximity to activities (if everyone suddenly found themselves wanting to be a surfer, the beaches will become pretty crowded), proximity to others (whether that's immense crowding of folks into massive cities, or the loners who would want space and again, views [like of forested hills]) and other similar concepts would still motivate people to be in conflict. There would definitely still be winners/losers in all of those areas.

I'd say the sexual partners idea speaks for itself. Even as we appear to be at the zenith of sexual freedom in the west, there are lots of problems (such as incels/the concept of incels) cropping up that cause conflict. Probably a small chance of giant, intercontinental conflict, but who knows.

And we already see the imposition of values or morality by laws. I very seriously doubt that would diminish. Perhaps unlimited energy and whatever-matter-on-demand-you-want would allow people to move to where others' thoughts align with theirs, but if you could get away from local imposition of opposing values, it would be setting the stage for regions then being in conflict. Would a faction that believed homosexuality was the source of remaining human suffering allow their neighbor to engage in free love? I think we have our answer already in the form of genocides that have occurred in the world; ones where divisions were drawn based on nearly arbitrary lines. Throw pseudo-religious ideas/values into that mix, and you have yourself a war.