--- PC REQUIREMENTS ---#
Are you VR ready? Check here: https://store.steampowered.com/app/323910/SteamVR_Performance_Test/
VR will tax your toaster like nothing else will. Unlike any other gaming experience you've had before you will feel that cinematic 24fps in your gut.
For the best VR build options check the falcon guide at: https://www.logicalincrements.com/articles/vrguide
--- HEADSET SELECTION ---#
For a PC based headset the Valve Index is currently the best in class and allows for easy integration of full body tracking.
While the Quest 2 has great specs/price ratio you'll have to also accept getting Zucc'd, see the section at the bottom.
Pico Neo 2 is a promising quest competitor to keep your eye on. However, it's currently only available in China.
Vive & Vive Pro is still a good one even with it's age
Has good amount of attachments enthusiasts can buy
Odyssey is much better for budget but it's barely available anymore. WMR as a headset is a weird place. There's a fuck ton of them. So if you're looking for cheaper PCVR check out some WMR options, these run the gamut from CHINESIUM to ENTERPRI$E CLASS. They will generally suffer from poorer tracking however, YMMV.
Varjo is the highest definition headset you can possibly buy if you have $5k+ burning a hole in your pocket.
Reverb G2 is the Simulation junkee headset. A below mediocre hand controller but highest resolution in a consumer oriented headset. A good option if resolution is the most important feature to you.
PSVR is pretty limited, so avoid it if you can.
If you've got any questions, post in the thread, and we'll try to help.
--- REGARDING THE NEW OCULUS TOS ---#
10/5 Update : UploadVR reports that there is now a way to unlink Facebook accounts from the quest using a side loaded app.
If you now purchase any "Oculus" device you are buying into the Facebook ecosystem. For any new purchases you will be -required- to link a Facebook account to your headset and abide by their stringent TOS. Using a fake account may result in your headset being bricked and there are some reports of this already happening. https://uploadvr.com/facebook-response-to-quest-paperweights/
There is however the possibility that the Quest 2 may be jail-broken in the future and if that happens we'll update our recommendations appropriately. Until then you would be a complete fool to give Zucc your shekels, personal info, and preference in VR anime tiddy.