Visually, yes, the S is a nice step up from the CV1... and tracking is now on par. Rift CV1 and Rift S owner here. I'm quite pleased with how Oculus team has been handling this latest Rift offering.THE PROS:• **UPDATE 6/27/2019** - with Oculus’s latest software release, Beta Test Branch 1.39, inside-out tracking issues seem to have been resolved!! With few exceptions, those “hands too close to the headset” and “behind the back” dead-zones are no longer there. I can now use rifles, bows, climb, block hits, push off walls from behind, and sculpt without loss of tracking! Amazing! Way to put those accelerometers to use and tighten up your algorithms Oculus! I couldn’t be happier.• The slight bump in pixel density/clarity might not look like much on paper, but it’s a HUGE relief to my eyes compared to the Rift CV1! Hardly any SDE or god rays. (yes, LCD produces a cleaner, albeit less black-black, image over OLED in VR... who’d a thunk?) That alone prevented me from immediately returning my S, but now that tracking has been addressed, I’ve since shelved my CV1 in favor of the S.• Initial setup of the headset and laying the guardian barrier map is quick and easy. Remember, room scale tracking is accomplished by using the cameras from the headset. If you change your room layout (ie. ya pick up your large dirty clothes piles that were strewn about), you may have to recalibrate depending on the volume of stuff moved. Thankfully, recalibration doesn’t take any major effort or time.• Thank the maker for the passthrough feature! So, with the headset blocking your sense of the outside world… when you get close to a wall or some furniture, a grid fades begins to emerge depending on your proximity to said obstacles. Once you cross a threshold, the S’s Passthrough vision kicks in. This presents the headset wearer with a stitched together granny monochrome view of your environment of reality… from the tracking cameras. It’s not high enough resolution to read anything on a screen, but you can get an idea of what’s on your PC monitor, easily locate & pickup your hand controllers, or move the chair you about fell over.• I prefer the option of using my own quality headphones. Honestly, either one of the Rift’s offerings has gotten me by, but if we’re talking the “best audio” here, a good set of Sennheizer or Bose phones can’t be beat. 6/7/2019 - Oculus released a firmware update to enhance the missing low frequencies on the internal speakers. The sound has improved, but given the choice, I still prefer using my own headphones over either of the CV1’s or S’s built in audio.• The head strap is convenient to use and is quite comfortable. I loosen the tension, slide the headset over my glasses, pull the strap around the back of my head, and reset the tension so it fits nice snug.• I no longer need a 3rd party spacer to extend the lenses away from my glasses that I wear. There is a button on the headset that moves the lenses either closer or farther from my eyes.• The lenses don’t scratch NEARLY as easily as the CV1’s. You’d breath wrong on the original CV1’s and a scratch would about appear, haha. The S’s are not by any means “scratch proof”, but they resist them a lot better than the CV1 lenses.• the complete unit only costs $399! That’s a lotta’ bang for your buck!• Oculus seems to be working to continuously improve on their product. That’s arguably a nice reassurance.THE CONS:• The foam rubber padding around the face isn’t removable from the plastic insert, nor is it what I’d call easily washable. I’ve found saturating the foam with heavily diluted dish soap and blotting it dry with paper towels works best (after removing the plastic insert from the headset, that is). A quick, periodic wipe of isopropyl helps keep the bacteria from taking over further. We MAY someday be able replace the entire plastic insert with its cemented-on foam. Here’s to hope!• The halo head-strap tensioner… idk, I don’t have a tremendous amount of faith in it not wearing out over time. I say this because my welding helmet uses a similar method of tightening the band. Although these industrial straps hold up well, their mechanical tensioners are usually the first parts to fail. Time will tell I suppose.• It’s more convenient to use the poorer Rift audio than to put your own headphones over the headset. In their defense, I’m certain we’ll be seeing an offering that is like the CV1’s earphones. They put that stereo jack there for a reason. Regarding the stereo jack… I would suggest using a 90° connector/tether over one that sticks straight out. I could see it getting hit and cracking the solder joints that keep the jack in place. Once that breaks, you’ll get static or complete loss of the audio signal.THE MOOT (doesn’t affect me personally but may you):• Doesn’t work with HDMI. It says so right on the Oculus site and in the description that it requires a Display Port. No one should be upset about that. If that’s the reason for a poor product review, idk what to tell ya. Perhaps a little research or reading could've saved you the hassle of returning your spontaneous purchase. It comes with a DP>MiniDP adapter. There are reports of a couple DP>USB-C adapters successfully working.• Still gets just as hot under there as any other headset I’ve used. The nonexistent airflow makes my face get sweaty after prolonged use. So, periodic breaks are necessary. Again, make sure you clean the face padding regularly. I can only imagine how nasty it’ll get over time if you don’t... like unwashed undies after mowing the grass kinda’ gross. In any event, I would think twice about “borrowing your friend’s”, hahaha.• IPD adjusting is done via software settings ranging from 54mm to 72mm in fractional 0.5mm increments. My eyes reside about 62.5mm from one another, so I fall well within the allotted midrange. For those whose eyes are spaced differently, and therefore must get closer to the extreme ends of the spectrum, there are reports of problems. The CV1’s method of adjusting IPD was mechanical and moved two lenses to focus on different portions of the two independent screens behind them. The S’s lenses are fixed and has one single screen positioned behind them. Adjusting the IPD setting in software moves the frames on that screen – increasing/decreasing a gap that divides the right and left sides. Because the lenses themselves don’t move, I could see where obtaining a sharp focus on the action may theoretically be a problem for some. Maybe not though. Even if the software IPD settings work for you, swapping between players may have you leaving an app to adjust for Player 2 and returning again for Player 1. That could be annoying.• The controllers are fine. I didn’t break the tracking rings after punching my walls and furnishings like others have reported doing after merely dropping them on a hard floor. So, I’m not seeing where these new controllers differ in quality from the CV1. They feel different (and not in a “this is flimsy plastic” sort of way) and are a fraction smaller... but why wouldn’t that simply be by design? After a couple hours of use, I adapted to the ring location and had no problem reloading rifles, drawing bows, or aiming pistols. In fact, I can hold a pistol more realistically than I could with the CV1. Weight distribution due to rings being on top vs. wrapping around the bottom? They’re lightweight plastic rings for Pete’s sake. If your wrists feel encumbered from the weight, then the change is a beneficial one for you… as this will only strengthen that area. It’s no PX90, but at least you won’t atrophy away.• Some people complain about the directional audio not living up to its claim. This doesn’t seem to be a hardware issue so much as a software developer thing. Some titles simply could do better with their spherical 360° sound mapping is all. I have no major complaints with the Rift hardware itself in this area. Most titles I use, I can easily tell where the sound is coming from, and I’m hopeful the one’s that aren’t up to speed will improve on that.• The mic? Everyone seems to be able to hear me just fine when I talk. Granted, it’s no RØDE or Sennheiser, but I didn’t expect it to be. It accepts all the sound waves I spew at it just fine. Really people, I know I’m not the only one sporting an S in the games I play. The only time I hear something weird is when someone doesn’t have their mic/headphone levels set correctly... giving us that robotic reverb, annoying feedback, or just cuts out. But that is the case with any headset. You weren’t planning on using it for voice-over work or laying down vocal tracks on your next single, right? Any of you who can tell a major difference in mics... idk what to say. If we’re completely honest, none of these headsets have “amazing audio” hardware, so... take it as you will and let’s get back to focusing on the meat and potatoes.• Direct sunlight can burn the screen and/or harm the cameras (is that any real surprise though?). The lenses are just magnifying glasses…. Think of how those ants felt when ya burnt them under the summer sun. For shame. Again, go to the Oculus site and read up on the product you purchased for details, but the gist of it is, “using it outside at noon is a bad idea”.• Doesn’t function in complete darkness or very well in dim light. Digital cameras require light for the VISUAL SENSORS to detect… light. Meh, so I turn a light on. Good to go. Tracking gets finicky in oversaturated rooms, or those with too many windows and/or mirrors. Some lighting emits a specific frequency (as with SOME fluorescent and lower-end LED lighting) if the pulses phase up to your devices, you may notice some “glitching”. We’ll likely see some improvements in this area as soon as they buckle down exposure parameters.• I let my 9y/o kid play, and the halo doesn’t quite get tight enough without putting a towel back there to take up some slack. Just an FYI for those of you with smaller heads.In conclusion, yeah, I believe the S is enough of a step up to consider it an upgrade, and one that I am happy I made. Will I go so far as to say it’s a 2.0? Well, Oculus has made it a point not to have marketed it as such. But man, after the latest firmware and software upgrades, I’m ALMOST willing to say it could be a Rift 2.0!Processor: Intel i7 4790, RAM: 16 Gig, Video: MSI RTX 2070 Duke, 8 Gig, OS: Windows 10A little prelude (ad the end of the review, haha):My first experience an actual VR headset was in the 90’s with the VFX1. With a resolution of somewhere around 240² per eye, 256 colors at a time, tracking/movement latency, and a frame rate that had us calling it the “tunnel-vision migraine machine”, ANY of today’s headsets are like a dream come true in comparison. These early devices were novel but limited to a handful of playable games like Descent, Quake, and some flight simulator whose title escapes me. Ok until you’d succumb to the headache or crashed your OS… whichever came first.So, although we may be able to pick these current products apart to find their flaws, I’m still thrilled to be able to use any of these devices. They are exponentially more capable and affordable than their pre-2015 predecessors... heck, even our lowest-end cell phone VR rigs have more processing power than the PCs we were tethered to back then. Depending on one’s level of entitlement, expectation, and/or brand loyalty, you can draw your own conclusions. I’ve given you mine.