Oddly, I've seen nothing about any other headset (of any use) being developed at all.
LG is working on a SteamVR-based one. No word on exact price or release date but the specs sound similar to Vive, with only slight improvements. (Relevant to Elite: It doesn't use fresnel lenses! So no god-rays.)
I think Microsoft is doing some VR things too (with their own platform)
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