When it comes to virtual reality headsets, both the Oculus Rift S and HTC VIVE Cosmos Elite are great choices for an immersive experience. They both offer room-scale 360 tracking capabilities with excellent refresh rates, giving users a smooth and comfortable virtual reality experience.

The main difference between the two headsets is the resolution and field of view. The Oculus Rift S has a 115° field of view which is higher than the HTC VIVE Cosmos Elite's 110° field of view. Additionally, it has a resolution of 2560 x 1440 px while the latter has a resolution of 1440 x 1700 px. This means that while visuals on the Rift S might appear sharper than those on the VIVE Cosmos Elite, they may not be as wide in terms of field of view.

In terms of minimum CPU requirements, both headsets require relatively powerful processors with either Intel i3-6100 or AMD Ryzen 3 1200 for the Oculus Rift S and Intel Core i5-4590 or AMD FX 8350 for HTC VIVE Cosmos Elite being optimal. However, when it comes to graphics cards, you’ll need an NVIDIA GeForce GTX 970 4GB or AMD Radeon R9 290 4GB equivalent or better VR Ready graphics card for VIVE Cosmos Elite compared to Nvidia GTX 1050Ti / AMD Radeon RX 470 for Oculus Rift S in order to get optimal performance from them.

As far as my personal opinion goes, I have used both headsets extensively and found them both enjoyable experiences. However I personally preferred using the HTC Vive due its slightly wider field of view and its higher refresh rate (90 Hz vs 80 Hz). That said I think that depending on your preference either headset could be great choice if you're looking for a top quality VR experience