When senior editor Devindra Hardawar tested the Oculus Rift S, he kept asking himself: Who really needs this VR headset? With built-in tracking, sharp resolution and a comfortable headstrap, the $399 Rift S makes a convincing argument for an entry-level VR purchase. However, it still needs to be tethered to a computer, its design and build quality aren’t better than the original Rift and the identically priced Oculus Quest has higher resolution displays. That all adds up to a tough recommendation. In the end, the newest Oculus system earned a fair score of 80.