The two virtual reality headsets being compared in this review are the HTC VIVE Cosmos Elite and the HP Reverb G2. Both headsets offer a great immersive experience, with room-scale tracking capabilities and an incredibly wide field of view. The HTC VIVE Cosmos Elite is a PC VR headset, while the HP Reverb G2 is a mixed-reality headset that can be used with both PCs and Xboxes.

When it comes to specs, both headsets offer similarly impressive specifications. The HTC VIVE Cosmos Elite has a field of view of 110°, 1440 x 1700 px resolution, and operates on Windows operating systems with a refresh rate of 90 Hz. The HP Reverb G2 has an even wider field of view at 114° along with 2160 x 2160 px resolution also running on Windows OS but maintaining the same 90 Hz refresh rate as its competitor. In terms of minimum CPU requirement for PC usage, both require Intel Core i5 or AMD FX 8350 equivalent processor or better for their respective machines; however the graphics card requirements differ slightly in that the HP requires either an Nvidia GeForce GTX 1080 or AMD Radeon RX 5700​ GPU or Professional Workstation: Nvidia Quadro P5200 or AMD Radeon Pro WX 8200​ respectively while the HTC requires NVIDIA GeForce GTX 970 4GB, AMD Radeon R9 290 4GB equivalent or better VR Ready graphics card instead.

As far as positives go, I’d say that both headsets offer plenty in terms of features and specs; they have excellent resolution capabilities which make them ideal for playing highly graphical games without laggy visuals when combined with powerful CPUs and GPUs alike. Additionally, their refresh rates make them compatible for applications where high accuracy is needed such as CAD software and motion capture technology which makes them ideal for designers working on 3D models from home or professional studios alike. In addition to this, their room scale tracking offers great comfort during extended use periods which makes it perfect not only for gaming but also watching movies in full 3D immersion too! Finally they each come equipped with controllers to give you total control over your movements within virtual spaces ensuring accurate navigation through complex virtual environments without having to fumble around blindly trying to find what you need!

However there are also some negatives associated with these two devices such as their price tag; while both are fairly expensive when compared against other headsets on the market neither offer up anything particularly revolutionary beyond what you would expect from any high end VR headset so if budget is something you’re concerned about then maybe consider looking elsewhere instead! Another potential downside would be if your computer isn't powerful enough then unfortunately these might not work optimally despite meeting all hardware requirements; this could lead to frustrating issues such as poor performance when dealing with more intensive tasks like graphically demanding video games so it's important to keep that in mind before making your purchase decision too!

Personally I think I prefer using the HP Reverb G2 due mostly because its mixed-reality compatibility means I can switch between my PC at home and Xbox console easily by just swapping out cables - no need for additional software installations every time I want play something different! It's one less step than having to deal with my own device set up all over again after switching platforms which saves me quite a bit of time overall in comparison vs having multiple separate systems going simultaneously elsewhere at once.. Plus its slightly higher FOV compared against its competitors ensures maximum immersion regardless whether playing videogames solo at home or hosting multi-player sessions over internet connections worldwide! All things considered though either one should provide users an enjoyable experience provided they meet hardware requirements necessary beforehand so whichever best suits your needs ultimately depends upon individual preference rather than simply specs alone!.