>>264461713
From talking to lots of anons and watching as well as reading lots of reviews online this is what I've gathered. I haven't experienced all these headsets myself so keep that in mind.

Rift
Pros:
>controllers are hand forged by Zeus himself it takes a lot to break them
>comes with cozy headphones
>very comfortable to wear
>oculus overlay desktop
Cons:
>low res
>faulty design with where the cord hangs from
>some anons require a 3rd sensor or they lose tracking too often
>need to buy 3rd party for fbt solution
>your USB bus is gonna get raped by the sensors and you'll often hear USB disconnect sounds.

HTC Vive
Pros:
>upgradable
>tracking is handled by the headset not your CPU
>has fbt solution
>pro strap is very cozy
Cons:
>low res
>dildo controllers
>almost required pro strap

Oddessy+
Pros:
>very good picture and res
>cozy
>comfortable controllers
>cheap
Cons:
>horrible inside out tracking
>Windows Mixed Reality

Rift S
Pros:
>cheaper build but still solid controllers
>inside outtracking after update is actually bearable
>higher res
Cons:
>still inside out tracking
>software IPD
>needs 3rd party headphones

Index
Pros:
>amazing FOV
>high res
>fbt compatible 
>multi light house setup
Cons:
>it seems a lot of people are having issues with the controllers already
>very high entry fee

End of the day its going to depend on your price range and what you want out of VR. Like a lot of anons have said Rift S is a solid entry level. I personally own a Rift and aside from the low res I have no complaints to speak of but be aware this might be a slightly bias opinion.