The Samsung Odyssey Plus is still an amazing VR headset in 2020, especially at the deep discounts that we are seeing for the headset this year. It had been available for as low as $229, but can still be picked up for under $400. The headset can easily compete with the Rift S and actually is superior in many ways. It offers the better displays with the typical deep blacks and popping colors of an OLED display. The special Anti-SDE coating also puts an end to Screen Door Effect, so overall, you get a great picture in VR. The Odyssey+ also comes with manual IPD adjustment, something that the Rift S cannot offer. Audio is great thanks to the AKG headphones. Despite its reputation, the WindowsMR inside-out tracking works really well, so you won't have any problems using the controllers in VR. The only weakness is the comfort. You will absolutely need to get the Odyssey+ VR Cover to make the headset comfortable. Overall, the Odyssey+ is still a big recommendation.