When it comes to virtual reality headsets, the Samsung Gear VR and HTC VIVE are two popular choices. Both offer an immersive experience with room scale 360 tracking and refresh rates of 60 Hz and 90 Hz respectively. However, when looking at these two products side by side, there are some distinct differences that need to be considered.

First up is the Samsung Gear VR, which is a smartphone based virtual reality headset. It offers a field of view of 101°, with a resolution of 2560 x 1440 pixels. The device runs on the Android operating system and can easily connect to any compatible Samsung phone. As far as pros go for this device, it’s great for people who already own a compatible smartphone and don’t want to invest in an additional piece of hardware for their virtual reality experience. Additionally, its lightweight design makes it comfortable for extended use periods without causing strain or discomfort on your neck or face muscles. On the downside however, since this is powered by your smartphone you may experience lag or buffering if you don’t have powerful enough hardware under the hood of your phone – something that isn’t usually an issue with standalone VR systems like the HTC VIVE mentioned below.

The HTC VIVE meanwhile takes things up a notch when compared to the Gear VR due to its superior specs: 110° field of view and 1080 × 1200 pixel resolution along with room scale 360 tracking all running at 90 Hz refresh rate. What really sets this one apart though is that it requires you to have powerful hardware connected via HDMI/USB in order to make full use of its features – specifically an Intel I5-4590 processor or AMD FX 8350 CPU combined with either Nvidia GeForce™ GTX 1060 graphics card or AMD Radeon™ RX 480 GPU (or higher). This obviously makes setup more complicated than other devices such as the Gear VR; but once everything is set up properly you will get premium quality visuals along with smooth performance thanks to its higher refresh rate compared to most other PC based headsets out there – making it perfect for gaming applications where quick reactions can mean life or death! Another thing worth noting about this headset is that despite its bulkier build compared to others like the Gear VR; HTC has managed to design it in such a way that weight distribution feels balanced while also providing enough room within so that glasses wearers won't feel cramped inside while using their headset - making long gaming sessions much more bearable than they would otherwise be!

In conclusion then I think both these virtual reality headsets provide different experiences depending on what sort of user you are: if you're someone who doesn't want anything too complicated but still wants access into virtual reality then going down the route of getting a Samsung Gear VR might just be right up your alley; whereas those after something more hardcore should definitely look into getting their hands on an HTC VIVE! Having used both myself I'd say my personal preference leans towards being more inclined towards owning an HTC VIVE simply because I'm not particularly limited by hardware requirements needed in order for me enjoy my experiences fully!