>>281892197
I've heard the Rift S is a little more comfortable, but I think the Index headset is fine. I don't think the controllers aren't that comfortable for me, but I need to spend more time messing around with the adjustment. The finger tracking is kinda gimmicky and a little inaccurate sometimes, but it's still pretty nice to have in VRChat.
It's not $600 better than a Rift S, but if you want maximum immersion, Index is the best there is right now.