Hope the rumor in this article that Apple will sell the device at cost is true. Oculus understood that they needed to sell cheaply at first. I don't expect Apple to come in at $299, but the rumored $3k is a pretty heavy lift.
They're more likely going after creative professionals who're already all-in on the Apple ecosystem. Maybe product designers or architects, who want to show clients their designs in VR, and a slick Apple device will probably make a better impression than a PC VR setup with a bulky headset, cables everywhere, fans whirring, etc.