I was thinking about getting a VR headset to support software development, Oculus headsets are not the best but they are very good and probably 60% of the cost of what I'd want to buy. (No Oculus for me though because I nuked my Facebook account.)
In terms of software it's a different story. Horizon Worlds is the VR environment that Facebook advertised on the Superbowl and is about as much fun as watching paint dry.