Tried it out and I am stunned. Honestly stunned...
After having devved on both Vive and Rift and Gear VR for a year now, I am surprised by what Sony has put out.
It is WAY MORE comfy than the Vive and even comfier than the Rift. It's literally floating in front of your face and that's big for me. Honestly, as a dev it's fucking refreshing to see a headset that's not putting all it's weight on my face.
It's refreshing that I can focus on the content in front of me without the headset getting in the way. What Sony has done with this headset is made it in a way that the headset disappears and you don't even realize you're wearing one. At most, you just feel like you're wearing a crown. The crown design that Sony went with is genius. You can tell out of the 3 manufacturers who has the most experience with hardware. And another thing, I can wear it with my glasses and not have to worry about it!
Screenwise, I can honestly say what Sony has is on-par with both the Vive and the Rift which really surprised me. Here you have a 1080p screen and I don't know what wizardry Sony is doing that I barely noticed the screen-door effect. The screen itself is also way better than Gear VR which you can tell immediately has SDE. I think it goes to show resolution isn't the only factor.
I played Battlezone and the VR Worlds and loved both. The PS4 can seriously push some impressive graphics. Framerate wise, I had no issues and I couldn't tell a difference from the Rift and Vive.
Tried out the Move controllers and while they're not as comfy as the Oculus Touch controllers we have at the studio, tracking wise they work really well. I'd say they compare pretty well to Vive controllers as well.
If Sony can get the messaging out right and get people to try these out which they are already doing a better job at than Oculus and Vive which I haven't seen demo'd anywhere in my area, they're definitely in for a good holiday.
Edit: Here's the Touch we have at work.