The most enthusiast VR headset on the market would have to be the Valve Index, created perfectly for Valve's own Half-Life: Alyx which is about to drop on March 23 -- but buying a Valve Index right now is near impossible.
Well, a Valve spokesperson has talked with Engadget to confirm that Valve will have more of its Index VR headsets on March 9 at 1PM eastern. The company expects "high demand" will see the Valve Index sold out virtually instantly, so if you miss this sale you could be waiting another couple of months before you get your hands (and eyes) into a Valve Index headset.
Half-Life: Alyx drops on March 23 so this is a just-in-time restocking of the Valve Index, which should be one of the best VR gaming experiences money can buy -- that is, if your money is quick enough to buy the Valve Index once it restocks on March 9.
Valve Index costs $999 for the full kit, but you'll need a pretty damn beefy PC to play it on, too.