If you're looking to experiment with VR on the PC but don't want to really invest, Wal-Mart has a deal right now on VR headsets. They are better than I expected. Not an Occulus, but better than the cell phone boxes you see everywhere.
Some chromatic aberration, but it's a fun toy and the newer model supports PD adjustment.
There's 3 different models (I'd recommend the $29 one, newer tech), but they include a generic XBox controller and a $20 Steam card.
If you use Steam at all, it's a no-brainer.
The $20 headset also includes a controller, and it is free minus taxes.https://www.walmart.com/co/VR-Tek-Virtual-Reality-Headset-with-BONUS-20-Steam-Gift-Card-Save-100-Total/903059996