Comparing the Samsung Gear VR and Google Earth VR headsets, I have found that each product has its own distinct pros and cons. Starting with the Samsung Gear VR headset, it is an affordable smartphone-based virtual reality headset that gives users access to a wide array of content. The 101° field of view provides a more immersive experience when compared to other smartphone-based headsets. Additionally, its 2560 x 1440 px resolution and 60 Hz refresh rate are great for providing clear visuals during gameplay. While the Room Scale 360 tracking feature offers great movement accuracy for games requiring precise controls, this headset does lack the ability to track body movements within a room which is necessary for some games or experiences.

Google Earth VR on the other hand requires much higher system specs than most consumer grade PCs can support in order to provide a good quality experience – making it much less accessible than Samsung Gear VR’s platform. However, given that it runs on Microsoft Windows means compatibility with most gaming peripherals like steering wheels or flight sticks for those looking for a more realistic gaming experience. Furthermore, due to its large field of view and higher resolution display, Google Earth VR offers users greater detail when viewing larger environments like landscapes or cityscapes compared to Samsung Gear VR’s 101° field of view and 2560 x 1440 px resolution display.

Overall my personal opinion would be that both products offer great value in different ways; if you need something accessible right away then go with Samsung Gear VR but if you want something more immersive than go with Google Earth VR (assuming your PC meets minimum requirements).