The cost of entry to VR is massive. A $400 Quest Headset doesn't get you anywhere. You're going to need to shell out about $1500-2000 for your headset, and then another $300~ for FBT (maybe it's more expensive, I don't know)
You can easily drop another $500-1000 in accessories so anywhere from $1500-3000 to get your actual VR hardware set up.
Then you need a top of the line PC that will be obsolete within a year-
you're looking at probably $500-600 for a motherboard, $600-700 for a CPU, $1600 for a 4090, $200~ for a PSU (1000-1200w), about $350 for 64GB of DDR5 RAM, maybe $200 for your SSD(s), is there anything else I'm forgetting? I'm not factoring in the cost of a case but you can cheap out on a case and get one for maybe $100.
So your PC build is what, $3000-3500 depending on the deals you get?
So overall looking at about $4500 for a budget VR set-up and $6000 for a proper set-up, and then another $1000-2500 a year in upkeep.