What’s the best VR headset for Unreal Engine?
There isn’t one. It’s even a wrong question to ask. You should be thinking about which market you’d like to target instead of which headset would be best for UE (not to mention that I can’t even think of what would make the best headset for the engine).
Well, if I absolutely had to say, I would say the Vive at this time. But yes, figure out your market first of course and if you will be using motion controllers, etc.
Best,