After spending some time using both the Samsung Gear VR and the Merge VR Goggles, I have some strong opinions about how they compare.

First off, the Samsung Gear VR has a wider field of view than the Merge with its 101° compared to the Merge's 96°. This allows you to see more when you're using your headset, giving you a slightly better overall experience. The resolution is also much higher on the Gear at 2560 x 1440 px compared to just HD for the Merge. This makes for sharper visuals and better immersion in games and apps. It also supports room scale and 360 tracking features that make it easier to move around within virtual reality environments. The refresh rate on both headsets is an identical 60 Hz which helps keep things smooth and responsive even during fast-paced action scenes.

The main advantage of the Merge VR Goggles is that it can be used with Android or iOS devices, whereas the Samsung Gear VR only works with Android phones. This makes it more accessible for those who use Apple products, since they don't need to worry about compatibility issues if they want to get into virtual reality gaming or applications. On top of that, it's also considerably lighter than most other models out there which makes it comfortable even after long hours spent in your virtual world without feeling too heavy on your face or head while playing games or watching videos.

Overall I prefer using the Samsung Gear VR due its wider field of view and higher resolution as well as its support for room scale tracking which really adds an extra layer of realism to games and apps while using this headset. That being said, if portability is important then I'd still recommend getting a Merge Goggle since it's so lightweight but do note that you won't get quite as good of visuals compared to what's available from other headsets like the Gear..