What is the best VR setup?

Playstation

This is a loaded question, so I will break it out in pieces. VR gaming is 70-80% of my gaming now.

HMD:
Honestly the new Odyssey+ by Samsung has the best picture, but I haven't messed with Pimax. Vive Pro is in second place, still some screen door there, but warning this needs a very high end computer to run properly. Vive Pro fits better and feels better. Vive Pro's microphone is donkey shite, worse than the Vive's. Samsung has a cheaper feel to it. Samsung besides it's screens is garbage though, controllers are just bad. Oculus is in third, great fitting headset, but lags in just about everything else.

Vive and Vive Pro also have access to a wireless system with replaceable batteries, no more being connected to the computer. I have it, it's not worth playing without this anymore. I use Anker QC 3.0 batteries with it. Just replace when they die and you are good to go. Wireless makes VR so much better.

Tracking:
Vive Pro, you just can't beat the lighthouses and they have full body trackers. Vive is in second place because it uses the same system, but is on the older lighthouse system. No one is even close to these two with tracking, Oculus is in a distant third.

Controllers:
Oculus hands down. Standard batteries that last weeks. More like finger tracking. Vive/Vive Pro controllers aren't great and they break a lot. They have issues, but they are probably in second place.

Down the road, Steam/Valve is working on Knuckles controllers with true finger tracking. I have dev versions of these, these will stomp the floor with the competition when released.

Value:
PSVR and Oculus Go are good ways to get your feet wet with VR. PSVR has better games, Go is a better value for seeing if you want to go down this road.

Oculus is getting another standalone headset ready called the Quest. It will be more powerful and may be worth a wait. Probably will be closer to the PSVR, won't compete with the desktop needed units, but will be portable which is handy. I will probably end up with one of these.

Steam is working on a Vive successor, hopefully better than the Pro, but we will see. This should include the new lighthouse system and the knuckles controllers. This will be the way to go.