If I was starting with a new device with no prior purchases of entertainment content, then I would create an Oculus account.
For me, Oculus is the one really great thing about Meta/Facebook. It is my favorite toy.
It sucks because the Valve software just isn't anywhere close to being as good. And they haven't shown any meaningful signs of improvement in the last two years. I don't think they are ever going to get it like Oculus used to. I think they'll eventually decide VR is not worth it because of a lack of user engagement, when in reality the problem is that no one wants to constantly fight with Valve's obstinate software just to play VR games.
Do you use the Steam store? It's related "recommendation" queue? Is that not an example of Valve monetizing your data/gaming habits?