We've all seen the budget box gaming PC comparisons. Of course in the case of the PS4, the comparison is now a $350 gaming PC which means using a cardboard box for a case and reusing or cannibalizing components at that level.
However, for the purpose of VR, entertaining the notion that if a gaming PC has comparable specs to a PS4 it is VR capable is way off base. The GDC breakdown (for HTC and Oculus) for what type of entry level hardware is required for Vive or Rift is $950 and again, that would be the minimum requirement.
At a certain point, cutting performance down to reduce the budget ceases to be a valid argument.