What are the top AR/VR headsets for professional developers to create immersive experiences?

When choosing which headsets to work with. The first thing you should consider is which headset your users will use. If they use the Quest 3, make sure to use it for (most) development too! If you can pick the headset itself, take a look at both hardware and software specifications. How is their resolution/PPD, field of view, brightness, color output, and how good is their SDK. High resolution headsets, measured is PPD (pixels per degree) can greatly improve the user experience, as they have no screen door effect and you will not be able to see the individual pixels. I personally recommend headsets with at least 2kx2k per eye, which luckily is most current generation headsets.

Tracking is important and often overlooked. The first consideration is which tracking system to use. Do you want to use outside-in tracking with (Vive) base stations, or do you want to use inside-out tracking? I prefer inside-out tracking, as everything is managed by the headset/PC. There are no extra cables required, except the headset itself for PCVR. This reduces clutter, potentially reduces cost, and will make sure there are no deadzones for tracking. The only issues with inside-out tracking are controllers not being tracked properly behind your back, which is not always needed. The tracking quality can be worse as well, but I have not noticed any tracking issues with modern inside-out tracking. You should also look into hand tracking.

If you will often work with a device, the software is crucial for your success. If you want your users to use VR more in general, look into available apps for them. Not all stores have the same app library. If you are only focussing on your application, you should consider how stable their software is to avoid downtime. This can be a big issue for your end user. The use of their SDK is also important. Except for the Apple Vision Pro, make sure your headset supports OpenXR. This will make sure your headset will work better with most tools like Unreal and Unity.

Cross-platform support is the key to scale your application. Especially for VR games this will make a big impact on your potential reach. Engines like Unity, Unreal, and Godot make it easier to work with multiple runtimes. The most common runtimes are SteamVR, Oculus, Windows MR, and recently Virtual Desktop's OpenXR. While implementing all these runtimes can be bothersome, using OpenXR can help a lot. When you develop for OpenXR, all these runtimes *should* work. You can add profilers for each supported controller, and runtimes like SteamVR should be able to adapt these profiles to other controllers, not officially tested by you. This does not reduce the requirement for testing. Make sure to test all the hardware you can or get it tested

I've spent a lot of time with the Meta Quest 2 and recently, the Meta Quest 3, and they're both phenomenal. The user experience is seamless, which is a huge plus whether you're a seasoned pro or just starting out. Also, the HTC Vive Pro really stands out due to its precise tracking capabilities and crisp display. These headsets provide the detail and depth needed for professional-grade VR development. They're reliable, powerful, and built to enhance your creative vision.