We'll see about that when the Oculus controller comes out.
The Vive already ships with special controllers for VR (and how those compare, etc). Until then, it's hard to compare (only price-wise).
I remember the back and forth comparisons and debates over price, feature set, compatibility, the companies behind them, form factor and all sorts of details. Regardless, they were some of the first "good enough" smartphones the average consumer could purchase even if their bulk and higher price kept them mostly in the realm of professionals, enthusiasts, and early adopters.
Then 5 or 6 years later we had an industry that was already becoming dominated by Apple and Google rather than Palm and Microsoft. Devices were much faster, more capable, and more accessible. Now you can buy one for $150 and get something that's actually somewhat decent.
Oculus Rift is inherently designed for a sit-down experience with optional controllers, Vive allows room-scale experiences with controllers included. That's a pretty fundamental difference in the way your users will experience your media. Also, room-scale will essentially require a dedicated VR room free of obstacles. As such I'm guessing many Vive users will be having a sit-down experience too.
I expect that a lot of the first-gen stuff will be cockpit simulators like EVE: Valkyrie, because it's the lowest common denominator. It's in HTC's best interest to push room-scale content because that is an effective lock-in for them at this point, but that means targeting a small minority of VR users, and I think that's going to be a difficult experience to adapt for the majority userbase of sit-down users.
This is the part which pointed me more toward Oculus. I simply do not have the space for a dedicated VR room, so all the work done into "room scale experience" is moot for me and Oculus focus on a seated experience seems to be a better fit for me here.