The Sony PlayStation VR and the Oculus Rift are both great virtual reality headsets for PC gaming. In this comparison, I will compare the features of each headset in terms of resolution, field of view, refresh rate, and tracking capabilities to see which one is best for you.

Starting with resolution, the Sony PlayStation VR has a 1920 × 1080 px resolution compared to the Oculus Rift's 1080 × 1200 px resolution. The difference in resolution is quite noticeable when playing games or watching videos on either headset; visuals on the PlayStation VR tend to appear sharper and clearer than those on the Oculus Rift. As such, I would say that this specification is definitely a pro for the Sony PlayStation VR.

In terms of field of view (FOV), both headsets have an impressive FOV at 100° and 110° respectively. The larger FOV offered by the Oculus Rift offers gamers a more immersive experience as they can take in more visuals while playing games or watching movies without feeling restricted by what they can see through their lenses. This specification is also a pro for both headsets but it could be argued that it's slightly better on the Oculus Rift due to its wider viewing angle.

When it comes to refresh rate, both headsets offer very good rates: 120 Hz for the PlayStation VR and 90 Hz for the Oculus Rift. Higher refresh rates allow gamers to enjoy smoother gameplay experiences with fewer motion blur artifacts; however, if you're looking for maximum smoothness then you may want to opt for something like 240 Hz or even higher with certain monitors and TVs nowadays. Still though, given that these two headsets come pretty close with their respective refresh rates I'd say this specification is another tie between them - so no clear winner here either way!

Finally, let's look at tracking capabilities: Both headsets feature 360 tracking as well as room scale technology which allows gamers to move around freely within virtual spaces without having any restrictions imposed upon them - making gaming even more enjoyable than ever before! Both have excellent tracking capabilities so this specification too is another tie between them - there really isn't much separating either headset here either!

To sum up my comparison of these two PC VR headsets from Sony and Facebook/Oculus: Both offer fantastic specifications across several categories including resolution, field of view (FOV), refresh rate and tracking capabilities making them equally suitable choices depending on your specific needs/wants when it comes to PC-based virtual reality gaming experiences. Ultimately though it boils down to personal preference; If you prefer higher resolutions then go with Sony’s offering whereas if you prefer wider fields of view then maybe consider opting for Facebook/Oculus' product instead (keeping in mind all other specifications). Personally speaking however I'm partial towards using Sony's PSVR as I find its higher resolutions give me a greater sense of immersion while playing games or watching movies - but ultimately what works best really just depends on individual preferences!