Sony has one major disadvantage: they are tied up to the ps4 while PC's which are more powerful/upgradable are a better fit for VR.
There's rumors microsoft is working on VR. They also have an amazing 3d game creation platform for beginners called "project spark", very good at building developer communities a and would be happy to sell more PC's. Assuming they can create decent VR glasses, they seems to have the winning combination of hardware + content.
Even better - project spark content would be free, which is a powerful tool to achieve mass appeal.
They could always just do what Microsoft did with the first Xbox. There is nothing stopping them from putting a PC in a fancy box if that is a better product (VR versus no VR) than what they would otherwise do for the PS5.
There's rumors microsoft is working on VR. They also have an amazing 3d game creation platform for beginners called "project spark", very good at building developer communities a and would be happy to sell more PC's. Assuming they can create decent VR glasses, they seems to have the winning combination of hardware + content.
Even better - project spark content would be free, which is a powerful tool to achieve mass appeal.