Don’t you mean “Valve?” Cause Vive is no longer Steam’s Baby! The Index is Valve’s Device!! Lol. Easy n3wbie mistake to get that confused! I mean your talking the “Refreshed” headsets correct?! Cause Rift-S is Oculus’s Refresh, so it wouldn’t be all that fair comparing Rift-S to the now older Vive! Both Oculus CV1 vs the HTC VIve had good tracking! It’s just now that Rift-S has taken over in Oculus’ PC forefront line of Devices, we must assume that you’d be comparing Rift-S to Steam’s Newest Iteration as well! There’s good and bad on both sides of the Spectrum. Valve with Index has taken the Controls to a whole new level, which is rather Ironic since Oculus was winning for awhile in that regard with touch over Vive’s Clunky controls! They’ve kept to their Tacking Pods and thusly Index will indeed be the winner in regards to better tracking over Rift-S’s inside out tracking and that also works out the gate in Dark Environments without need of special Modifications say like IR-Room Lights to track in Low Light settings! I will say that Oculus has the best Home and best Software both Home and Dash is just a total game changer for the VR Ecosystem!! It’s just too bad they don’t adopt something cross platform, though I get where Oculus is coming from! They did the hard work and they need something to push their brand over the Competition, even if that’s now unfortunately their Software that’s keeping their PC based VR afloat now! Both devices are sucking in terms of being LCD Displays, so that really sucks! I guess when it comes to PC, the Winner is undoubtedly Index in regards to it’s performance, Ergonomics, usability, flawless tracking, and of course super next level High Frame 120hz -144hz refresh rates!! It’s easy to overlook the lacking Home / Dash software suits for those benefits, though it is a tough pill to swallow having to drop those cause it just would be AMAZING if Steam had Software on the level of say Dash and what not! That’d put Steam VR on the Map as best PC VR certainly!! I guess though they’ve focused their attention on Hardware mostly, which works for them and works for bringing what truly matters when in an actual VR game or what not, the best experience you can practically get to date via on a Hardware based level that is! ((Not counting those other devices such as Reverb or Pimax cause those devices are like Enterprise / Prototypes still and not Refined Consumer VR Products just yet!!)) It’s just with me personally, it’s interesting where high end PC VR is headed, however I’m still not liking the change to LCD, to me that’s a bit of a Deal-Breaker! Of course future iterations will opt for a newer form of OLED or Micro LED with a sort of RGB substripe! PSVR did such! Custom OLED screens with RGB! By the time gen 2 devices make rounds, they’ll be high enough resolution anyhow that Pentile pixel arrangements in OLED panels wouldn’t even matter for Screen-Door effects anyhow! I sure hope this doesn’t become the new norm for PC VR though! I’ll really miss those rich OLED like beautiful Colors / Pure Blacks! It’s kinda funny how PSVR did so well, despite lacking a ton of PC functions like Touch controls and all that just based on Sony’s ability to Pump out Fantastic VR experiences! It’s not even all that Anemic a thing either! It’s like, I’ve been told that X-Box one X and say Play Station 4 Pro all had console like versions of a GTX 1070 GPU which was a GPU that handed PC versions of VR rather well! Thus it’s not really fair to say that PSVR was something of a “Non-Contender” due to it being an Non PC VR device! Folks just kinda opted that one as some junky stripped down console entry level VR thing, but it went off to sell more and do better than both Vive and Oculus Rift! HAHA!! Goes to show that not only was it similar in power / performance when looking under the hood, it also was better in terms of Applications, that is unless you don’t factor in the Exclusives that were on VIVE or Oculus that just coudln’t be done with the Limitations of PSVR’s controlls, so technically if PSVR jsut had their own version of better touch controls, it’d have been on the same level as those devices! But I’ve discovered that Touch controls is only scratching the surface, that just having those doesn’t mean your apps or games are any better! Something SOny truly one upped them all with! I’m sure all eyes in the Industry will learn a valuable lesson from Sony After-all moving forward with VR as a whole! Numerous Articles pointed to Sony being a much bigger threat / competitor than originally expected!