It depends, really, on whether you're connecting to a PC or not... and whether you plan to do work with it. There are plenty of Windows-compatible headsets, but they vary in display resolution. Higher is better, and so is a larger field of view. Headsets can refresh at up to 120Hz now, and the faster they refresh, the more natural and smooth VR movement feels.  Most PC VR headsets have similar controller designs and can bridge to work tools and apps. For portability or standalone comfort, the Quest 2 doesn't have much competition right now. For gamers with a PlayStation 5, the PSVR 2 is the best option. Also, consider the app libraries: The Quest has a lot of exclusive games, Windows-connected headsets have lots of compatibility with work apps and experimental tools. The PSVR 2 has its own library of games that aren't backward-compatible with original PSVR games.