Nope.
There is some slightly improved pixel clarity in the Oculus, but the FOV seems smaller, and the Vive has better colour depth and contrast - it's also 3 times brighter.
I have them both, I use the Vive a high percentage of the time. If Im going to play for longer than an hour, it'll likely be the Vive I use because it looks better - black is black, the background environment is beautiful like it is on the desktop, nebula and gas clouds blend in perfectly. To me that's more immersive. On the Oculus, the background looks like a badly encoded DivX, colours band together [no matter what hack you do,] there's a grey wash over everything and the god rays are worse. The Fresnel lenses on the Vive capture more of the god-ray light leaving the vision cleaner in that regard. When I first got my Oculus I thought I must have left greasy fingerprints on the lenses. I didn't, it just looks like that [after using a Vive for a year.]
For Elite, to me, the Vive looks better. In WarThunder for example, where there's less darkness on screen, I use the Oculus; In that situation the slight improvement in sharpness is more important than the colours. Roomscale VR games, I always use the Vive.
Its all personal preference and what you think is more important for the games
you play.
That'll change in January now anyway, as I have ordered the 8k Pimax. That's not really relevent to the thread, I just wanted to say Im getting a Pimax 8k