

Oculus Rift S
Thoughts
Hardware
Not as solid as the Quest 2, or original Rift, but completely reasonable quality.
Visuals
A slight improvement over the original Rift, but not as good as Quest 2. Seemingly noticeably smaller FOV. No compression. 80hz not particularly noticeable compared to 90hz. Eventually developed eye strain from the lack of IPD adjustment. Although I had high hopes, the headset never felt very comfortable to look through.
Comfort
Lighter than the Quest & Quest 2. The original Rift headstrap was far more comfortable to me than the halo strap of the Rift S.
Software
A true PCVR headset, I put the headset on and I'm in PCVR. Unfortunately Oculus stopped updating this software and Oculus PCVR ended with this headset. Truly disappointing.
Audio
Unacceptable audio. Headphones were necessary after being used to the original Rift.
Tracking
On par with the Quest 2. The lighter controllers felt nice and more similar to the original Quest controller. Headset tracking seemed slightly better than Quest 2.
Overall
I'm was intending on using this headset over my Quest for PCVR because it's so easy to use, more comfortable, and didn't require managing a battery. At first, I wasn't seeing many downsides other than a slight reduction in visual resolution, but I generally felt eye strain from the lack of IPD adjustment and small sweet spot. If my eyes were set a bit wider I bet it would have been great, but this headset never felt comfortable.