I’m Maxim Perumal (Maxim xyz) and when my best friend Gabriel Combe and I were 15 years old we built our own VR headset because we couldn't afford to buy one. It became Relativty, one of the most popular open-source VR headset. Make it for $200.
Relativty is not a consumer product. We made Relativty in my bedroom with a soldering iron and a 3D printer and we expect you to do the same: build it yourself.