They have 70 employees [1], funding of $91 million [2], headset sales of 50K for DK1 [3] (although claims sales of 75K). Unknown IP, unknown partnership deals, unknown real-estate cost, unknown inventory, molds, and hardware assets.
I suspect that the valuation isn't entirely for their assets, but I cannot arrive at the 2 billion number. Do my 'unknowns' listed above complete the 2 billion mark?
[1] http://www.oculusvr.com/company/people/ [2] http://en.wikipedia.org/wiki/Oculus_VR, 2.5m kickstarter + 75 series B + 13.5 m unknown [3] http://www.gamespot.com/articles/oculus-rift-suspends-shipme...