In a serious note, Samsung has created a VR headset for only $99(!).
If they can create cheap high-quality gaming accessories, they're good to make a decent amount from it.
I don't think Apple will do much. Maybe a couple games might do well, but in terms of gaming it shouldn't be taken seriously.
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12/22/2016- Made a bet with Ganoncrotch that the first 6 months of 2017 will be worse than 2016. A poll will be made to determine the winner. Loser has to take a picture of them imitating their profile picture.