I do believe that a PS VR headset or equivalent could be actually good value, even at what seems like the high prices being charged by Sony, HTC, etc.
You see, if you were to buy a television that offered the most immersive experience possible, bearing in mind it would be nowhere near as immersive as a VR headset, it would something like a curved 3D television set, which would set you back around the same sort of price, if not more, for a larger screen size. Now, I get that you can't use a VR headset for every single game, or indeed, things that aren't games, but you wouldn't necessarily be using the 3D very often, I wouldn't think. Furthermore, I personally I don't like the curved effect - it does very little for me when standing in the optimum position, and then offers massive amounts of glare on the screen if you sit to the side of the centre position. With that in mind, the VR headset offers a massively more immersive experience, and so long as you don't mind being restricted to a smaller number of games, it will be something quite spectacular to use.
I guess a VR headset falls into the same category of accessory as a steering wheel. I really only use my wheel for a tiny number of games compared to how many I actually have, really mainly being Gran Turismo 6, DiRT Rally, Driveclub, Assetto Corsa, and Project CARS - five games out of the hundreds I have, but because it enhances the experience of that limited selection of games to such an extent compared to an ordinary controller, it's a worthwhile purchase. The VR headset serves a similar function - it enhances a relatively small number of games in a more specialised and impressive way than the more "generic" methods of 3D and curved screen (more likely 2D -> 3D conversion because of the dearth of 3D content). For me, I feel as though that would be worth it - VR + wheel would be an expensive but frankly peerless way of experiencing virtual motor racing.