I feel that wireless and better tracking are the biggest technical differences that favor the Quest 2. WMR, whether deserved or not, has a bad reputation for tracking. I don't know why Reverb didn't support a base station option since it was supposedly about "no compromises". Oculus would be superior for non-sim games and would be near equivalent in sim game performance when it's linked to a PC.
The facebook requirement is a hard sell for many people though. The lack of IPD adjustment may be a be killer for a lot of people, but I'm pretty sure that's one of the major things that brought down the price to $299