PSVR2

Sony's PSVR2 is the only console headset built for the PS5, and its HDR OLED panels give it a contrast and black-level depth that LCD rivals can't touch — which matters more in a night race at Spa than any spec sheet suggests. For sim racing it's a split story: natively it's a one-game proposition (Gran Turismo 7), but the PSVR2 PC adapter unlocks iRacing, Assetto Corsa and Automobilista 2 on Steam, at the cost of eye tracking, HDR and foveated rendering. Fresnel optics mean a tight sweet spot and some glare against bright skyboxes, but dial in the fit and the sense of speed and depth is genuinely hard to beat at the price. However, if your buying for PCVR only there are better alternatives.