If not, Nintendo would need to add gyros to the headset. There goes the $99.00 price tag.
Not exactly. I mean the two joycons sell for less than $100.
Then headset wouldn't need HD rumble, or the other features the joycons have. So you have a plastic headpiece, some lenses and a gyroscope. gyroscope is not an expensive thing. Practically everything has it these days.
Also the $100 I tossed up was just a figure, cause that is what like the Samsung headsets are. And they are insanely overpriceed. They are basically just plastic headset with lenses. No way that costs more than $10 to make. Thus why you always hear some promotion where you buy a new samsung phone you get a free headset.