When it comes to virtual reality headsets, the two best choices on the market are the Oculus Rift S and HTC VIVE. Both of these headsets offer a wide range of features that make them ideal for use with your PC or console gaming system.

In terms of field of view, both headsets have good specs - the Oculus Rift S has a 115° FOV while HTC VIVE has a slightly narrower 110° FOV. However, this difference is unlikely to be noticeable in practice as both offer immersive visuals.

The resolution on both headsets is also quite high - the Oculus Rift S offers 2560 x 1440 px while HTC VIVE has 1080 x 1200 px. This is plenty enough to ensure smooth visuals and an enjoyable VR experience.

In terms of hardware requirements, there is not much difference between these two headsets either. The minimum CPU requirement for Oculus Rift S is an Intel i3-6100 / AMD Ryzen 3 1200, FX4350 or greater and its minimum graphics requirement is Nvidia GTX 1050Ti / AMD Radeon RX 470 or greater. For HTC VIVE, you need at least an Intel I5-4590 or AMD FX 8350 processor and a Nvidia GeForce™ GTX 1060 or AMD Radeon™ RX 480 graphics card at least.

Both headsets feature room scale 360 tracking so that you can move freely in virtual worlds without any problems tracking your movement properly by the headset’s sensors and cameras. They also have comparable refresh rates – 80 Hz for Oculus Rift S and 90 Hz for HTC VIVE – which should provide smooth visuals no matter what game you play on them.

In my opinion, it really comes down to personal preference when comparing these two devices since they both have similar specs across many different categories like resolution, hardware requirements etc., but one thing that sets them apart from each other would be their respective refresh rates; if you prefer smoother visuals then you might want to opt for the Oculus Rift S due to its higher refresh rate over that of the HTC Vive's 90 Hz rate..

When all things considered together I found that I preferred using the Oculus Rift S more than the HTC Vive as it had a better display quality overall (especially when playing games) along with being more comfortable in my opinion due to its adjustable head strap design making it easier for long play sessions without feeling fatigued after long use periods when compared against than with its competitor model's fixed strap design type setup.. That being said however some users may still prefer using the latter device due to its slightly wider field-of-view than that offered by its competitor model alongside offering smoother visuals too thanks its faster refresh rate option present here too so depending upon individual preferences either one could still be preferred by someone who tests out both devices first hand before deciding which model works better personally speaking in regards here today..