So Microsoft entered the foray and their plan is to take out the competition. 

Their VR Headset will be a $299 (USD) headset that takes advantage of Windows 10 forthcoming update "Creators Update". 

The headset market is starting to get crowded and as a consumer, you really need to start doing your homework, but looking at price points alone really changes the field of play. I would need to see more functionality and scalability from Microsoft before I invest my money, even at such a low point. Now for some research....