CaptainAmerica4
If you have unlimited funds, and want to do tethered gaming, the best would be Vario Aero. (IMHO; many folks on here would disagree, or haven't used the HMD since it's $3,000).
If you are on a mid-range budget the best headset is Oculus Quest 2, even though Meta increased the price by $100 USD last month.
Personally, I use the much-outdated and not recommended Gear VR. I use it because (1) it's VERY inexpensive. (2) you can pop in a 1 TB microSD and not have to worry about the dangers of home networking (my pesky GF wants to spy on my porn!). (3) it's one of the lightest headsets you can get. (4) the controller is best suited for media viewing. (5) the battery lasts longer than all of the Quest line-up.
If I were to upgrade now -- and I'd recommend waiting for a bit to see the next gen stuff -- I'd pre-order a Pico 4. But I'd not use the headset for anything but viewing films and VR180 porn. Pico 4 is manufactured by ByteDance (the makers of TikTok, so say goodbye to privacy), yet the specs are comparable to Meta / FB's Quest Pro (release date in a few weeks). Quest 2 = $500 . Pico 4 = $500 . Quest Pro = $1,500. The specs of Pico 4 are roughly the same as Quest Pro, but the gaming library is practically non-existent ... (I don't game in VR)
Edit: Price of Quest Pro increased from $1,000 to $1,500 due to inflation...