I'd be more interested in what Oculus could do if they actually decided to go and make a high end headset. They're sitting on top of a lot of great technology and it's seen in bits and pieces of their products. Off-ear speakers are mostly trivial so they could have that. Then just get the Index screens or Samsung's next gen screens, use their Rift S lenses with superior god ray and glare reduction, use inside-out tracking PLUS outside-in. Use some BCI shit from their ctrl-labs acquisition. Have an optional processing+battery unit that attaches to the back of the strap so you can have a Quest/wireless mode. And there you go. The ultimate headset.