Both the Oculus Rift and the Oculus Rift S are virtual reality headsets designed to be used with a PC. Both headsets have room scale 360 tracking, allowing you to move around in any direction while using them.

The Oculus Rift offers a 110° field of view, and a resolution of 1080 x 1200 px. The minimum CPU required is an Intel i3-6100 or AMD Ryzen 3 1200, FX4350 or greater and the minimum graphics required is an Nvidia GTX 1050Ti or AMD Radeon RX 470 or greater. It also has a refresh rate of 90 Hz which gives it a more responsive experience than the lower refresh rate on the Oculus Rift S.

The Oculus Rift S provides users with 115° field of view and 2560 x 1440px resolution for improved clarity over its predecessor. In terms of hardware requirements, it needs an Intel i3-6100/AMD Ryzen 3 1200, FX4350 or better processor as well as an Nvidia GTX 1050Ti/AMD Radeon RX 470 graphics card or higher in order to run properly. Its refresh rate is slightly lower at 80Hz compared to the 90Hz on the original headset though this isn’t too noticeable during regular use.

In my opinion, I prefer using the Oculus Rift S because I think that its visuals are crisper due to its higher resolution display and its wider field of view allows me to feel more immersed in whatever game I am playing on it. The lower refresh rate doesn't bother me too much since most games don't require ultra smooth performance anyways so it's not something that will affect my enjoyment significantly if at all. On top of that, I find that setting up this model is much simpler than its predecessor due to having fewer cords so overall setup time takes less time for me as well which is always great.

Overall both headsets offer excellent experiences when used with a PC but after testing out both models personally myself I would say that I recommend going for the Oculus Rift S if given the choice between these two options since it offers superior visual clarity and makes setup easier overall without compromising too much on performance compared to its predecessor which can be important when considering other factors such as budget restrictions