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If you are considering a Vive, you should probably avoid this. It's only 3dof, unlike the Vive's 6dof. In my opinion this isn't VR at all. It's a glorified 360 degree viewer. See my other comment in this thread.

(Disclaimer: Vive owner)

The major differences from Cardboard:

- OS and hardware are hand tuned to allow head tracking latency in the low double digit ms

- low persistence display (pixels only flash briefly, so less smudging)

- far superior optics, so that you get a more correct projection of space into your eye

- generally higher quality software. Experiences will vary but there are some very high quality ones

It's better than cardboard but it's in the same ballpark. It's probably the most refined mobile VR experience that exists at the moment. The games are pretty shallow or short for the most part.