To people commenting on how Quest will still be the standard because it doesn't require a high-end PC or how they think that to be the new standard another headset also has to be standalone, you must learn these few facts about hardware and gamedev:

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1. VR became mainstream (again) about the time 1080p @ 60Hz was the standard for flat screen PC games. At that time (2016) we had 2 headsets at 2x 1080x1200 pixels @ 90Hz each. That's 233,280,000 pixels per second for VR vs 124,416,000 for 1080p monitors. And this is assuming the image is rendered at native resolution which it wasn't due to VR lens distortion. So in 2016 VR required ~2x more pixels to be processed, this is mainly where the "high-end" PC requirements came from. As PC and consoles move to the 30bit HR 4K @ 60Hz or 1440p @ 144Hz standard, the gap in performance requirements between flat-screen PC games and 4K x 2K VR games nearly closes.

Of course there's much more involved in spec requirements such as wider FOV, but the bulk of GPU processing is still pixels.

1. Both PCs and current/next-gen consoles are the x86-64 CPU architecture and use the same GPUs under the hood. Developing on those and porting your game to both is relatively easier than on mobile (Qualcomm, ARM, etc), even disregarding the considerable performance differences. Also, one needs a custom marketplace for Android (Qualcomm, ARM). If you're a HMD maker you don't want that because people are extremely reluctant to use another different app store. Everyone understands that a customer app store and getting 30% share from each purchase is extremely profitable, but it is also both very hard to get people to use as well as maintain. Facebook had both the Oculus brand and the financial means to pull it off. Maybe if many companies got together and made a common app store for VR unlike Oculus Store it could work, but I don't see that happening unless Google steps in again.

PC is actually realistic in comparison because you make people use Steam which they likely already use.