This is severely lacking and misleading as advice.

I agree that the Rift S is a good headset and the sweetspot between features and price. The Rift S or Odyssey+ would be the headsets I would most likely recommend someone, butt:

The Index is no big upgrade resolution wise, but has the best audio solution that is simply not achievable with the Rift S, a much bigger FOV and a much higher refresh rate. It also has better displays, with a higher brightness, better colors and better black levels. Saying the only real difference are the controllers is simply not true.

The Reverb has a bigger FOV than the Rift S and even though tracking is technically the worst, it hardly matter in normal gaming situations and sim racers won't use them at all. No headset can compete with the reverb in clarity and for some people that's the only thing they care about.

The Vive Pro is the only headset with an OLED panel, which puts it in its own niche visually (though I would get the Odyssey+ instead).