Earlier quoted context omitted.
FPV drone hardware has commercialized very cheap very low latency video feeds to headsets. Not with headtracking though. Not sure that's reasonably possible.
FPV headsets can have head tracking. I don’t know cost now, but it was possible even in 2012/2013/2014 when I worked in that industry.
Any idea what latency numbers might look like? Seems unlikely the physical movement can be especially low latency.