The hp g2 is a current gen model that uses inside out tracking. This is suitable for sim. Base stations add expense but are more critical in fast moving games like beat saber.
On the budget side, it’s hard to argue with Fb Oculus.
On the high end: Valve index.
More options in older generation as well.
Ok so…
VR is kinda beast-mode for Pc. It basically is projecting two screens on your eyes, so it taxes the system. A good VR experience requires constant 90fps.
What you use as a headset can affect frame rates in that some units have higher resolution than others.
The latest generation has higher resolution than the previous. It will require better cpu/gpu. The last generation will also be fine and easier to run.
Current Models
Sim Special
This is a good simracing one. No base stations. With modern video cards you can use it at highest resolutions. It also runs at lower.
Rolls Royce
The best. We have one of these for beat saber/family stuff. It’s xtremely comfy and good.
Deal with Devil
I have heard nothing but good things about the oculus 2, other than it’s Facebook integration.
The G2 also uses the same manufacturing as the valve index so the comfort level is close.
Other than those 3, the rest are less useful. The Cosmos is total garbage. Terrible tracking, unbalanced on head. The pimax is cool but kind of a beast (ultra wide view). It’s large and requires great power.
Older Gen
This was the popular one: highish resolution, no screen door effect. You can find this used, cheaply. The plus model has a lens coating that further improves screen door effect. Get the plus.
I would recommend borrowing/trying one first. Some people have very strong motion sickness and VR is not something they like.
Thanks for the response Dom.
You are most welcome.
I have the Samsung odyssey plus that I got second hand from a business that had used them for VR surgery training.
I haven’t got off the Xbox yet but it is inevitable that I will be. I’ve tested a few times and it’s been more then good enough.
Yeah, they were the favorite reasonably priced one last time around. They are more than good enough. Warren has a pair, too.
I have the super-cheap Lenovo (as suggested by @KartingIsLife).
At the time they were $300 new. They are super light so they are nice for long sessions. Lots of screen door effect, though.
Cheap headset, now.
Bear in mind that the oculus 2 is about 300 new and blows this out of the (virtual) water.
Also, a fun non-karting thing to do in VR:
https://arvr.google.com/earth/
You could, for example, go check out racetracks.
After realizing how much stuff I strap on to my head now, I need to figure out how to mount a HMD to a real helmet for the fullest immersion.
One does wonder what the future brings. I fully expect to be karting in feel-around VR with the optional castor oil fragrance pods within the next 20 years.
It would be too warm IMO. One tends to sweat under the visor.
Just like real racing 
It’s not real without that drop of sweat going in your eye that you can’t do anything about.
