The Elite
BOSS
The concern with the 100 smart phone units is going to be 1. Sub optimal experience 2. Limited capabilities.
The psvr will be the most mainstream of the quality vr experiences, for mostly the reason you highlighted, only cost is an issue.
At the moment it's suboptimal but the tech will only get better. I think the mainstream will be more than content with the experience offered through cellphone VR for the barrier to entry.
You can buy those Google vr units at $99. That's not only accessible it's something you can buy as a gift without breaking the bank.
It's definitely the VR experience I can see catching on the most despite it never reaching the same quality as PC/console devices.