I would go for the Oculus Rift S. It is at a medium pricing available and advanced enough, to be able to focus on and test all the important parts of VR game development.
If you could find an older and cheapier Oculus Rift, in case your budget is somewhat tight, it would be also equally fine with the Rift S. I have been using the original Rift myself forever and I’ve not seen any benefit to switch to a Rift S.
Though, one thing to pay attention: The thick cable of the older Oculus Rift is problematic and can break, after a lot of use. I, as many others, had this issue at some point, and it’s extremely hard to find replacement - Oculus does not offer any (and generally you can’t get any replacement parts from them - if something breaks, you gotta buy it all new). I “fixed” it by fixating the cable to the headset in a specific position finally. So, if you consider buying a used one, look for a refurbished one and pay attention, that the cable looks straight near the headset, that’s where usually it’s causing the issue.
I personally wouldn’t consider the Quest at all for developing, but it may be the better option if you may want to focus on mobile development mostly.
Testing your game with the correct latency is essential though, imo, when you want to focus on desktop VR.
The Valve Index may have the benefit, that it’s easier to take the headset on/off, or quickly looking outside the headset as also paying easier attention to notifications and other things which may be relevant during development, as also the speakers are not covering the ears.
However, you can test the Valve Index only with the Steam VR platform (I’m not a fan of it). While most other headsets, can be tested with their native API and the Steam platform too.