The oculus quest 2 seems to be pretty decent. I'm still not convinced it has the same low latency when connecting it to a pc via sending video data over usb and have the device decode it rather than a straight hdmi feed. But I've never tried it.
It's also important to note that the headset for the quest has a battery inside and needs charging alongside the controllers. From what I've heard a usb 2 and 3 link cable only extends time while the usb c cable keeps it alive indefinitely. But yet again I haven't tried it.
The quest doesn't need the base stations but you can add them if you want to use vive trackers.
www.oculus.com
This has higher resolution than the vive pro and the valve index.
So update on this, I have the Quest 2 for a while now.
In regards to latency playing via virtual desktop, not an issue as long as you have enough WiFi bandwidth, anything with an 802.11ac connection is basically fine, just make sure it's not e.g. the laptop's hotspot, that will randomly drop due to how Windows handles priority.
The only issue really with playing via SteamVR is e.g. Pavlov where your body is vs where it thinks you are can mess up slightly (as in the angle of which direction you're facing) once every hour or two or so, but it self corrects pretty quick.
In terms of play-ability, it's good as long as your PC can handle it, and it's a bit less intensive to use virtual desktop than it is to use cable, this is due to the Oculus stuff being worse, make sure to end the Oculus service once you've installed the drivers since it greatly degrades performance as it does not play nicely with SteamVR.
Battery wise, I get near three hours still if playing from PC and streaming, if titles directly on headset it's just over two hours.
You can get external batteries, your Quest 2 will drop to 80% and then stay there and directly draw power from the battery bank, I do highly recommend it as the extra weight at the back makes wearing the Quest 2 way more comfortable as it's too front heavy else.
Since the Quest 2 is now getting 120Hz support as well, pretty much the only reason not to go Quest 2 is FB and knuckles controller, otherwise it's gotten to the point that it's pretty much better at everything.
I am really excited at the new entrants coming though, a few headsets set to release end of this year, all using the XR2 as well, FB heavily underclocked the Quest 2's XR chip, so there's a lot of performance left on the table.
In regards to bluetooth audio, note that it can be enabled as a setting, but you need to enable dev settings. Issue is only normal aptx support, so ~40ms latency which can be noticeable depending on the game, way more than on a PC imho, so highly recommend sticking with plugging in via aux.
You can also go USB C, either way, I do recommend you get a magnetic right angle usb c adapter, just so if you knock the cable that you don't damage the headset port, it's very fragile. (something like:
https://www.amazon.de/-/en/Sicotool...+c+adapter&qid=1617005269&s=ce-de&sr=1-8&th=1 , planning to get it with my next amazon order as shipping is not prohibitive anymore now that I am in Austria).