For a few years now, there have been rumors surrounding Valve releasing a follow-up to the Valve Index VR headset under the codename Valve Deckard. Earlier this year, we reported on a fresh report that confirmed that the headset would be a standalone wireless all-in-one device, ala the Meta Quest 3, that would run a modified version of SteamOS optimized for the SteamVR library.

Valve's HMD patent and leaked renders of the new 'Roy' controllers.
There's a lot of evidence pointing to Valve working on a second VR headset, mainly in the form of SteamVR updates mentioning the new hardware. Leaks have also showcased renders of the new controllers codenamed 'Roy,' with an insider claiming that it will offer a big screen for Steam Deck-style big-screen gaming. As an all-in-one device that won't rely on a PC with a GPU for its rendering, it will be interesting to learn what hardware will power it.
The latest leak, from @SadlyItsBradley on X, is interesting because it implies that Valve's Deckard headset is entering the manufacturing stage soon, pointing to a release that could be here later this year.
According to a leaked shipping manifest, "Valve has been importing equipment to manufacture VR headset facial interfaces inside the USA. The equipment is being provided by Teleray Group who also manufactured the gaskets for the Valve Index and HP G2 Omnicept."
@SadlyItsBradley has previously leaked VR information for Meta Quest headsets, which proved true. One of the leaks led to Meta cutting ties with one of its contractors. This leak points to Valve sourcing components to manufacture the Deckard headsets in the US.
The Valve Index launched six years ago, and at the time, it was considered one of the best options for VR gaming on PC. In the subsequent years, it has been supplanted by the Quest 2 and Quest 3 as the most popular headsets for SteamVR, with one of the main reasons being the simpler plug-and-play design that doesn't require external sensors for tracking. If the Valve Deckard headset is an all-in-one like the Quest 2 and Quest 2, odds are it will also support direct PC connectivity for leveraging a discrete laptop or desktop GPU for VR.