Not sure what currently is on the market, but afaik there is no dedicated wireless VR headset for PC. Only adapters for said VR devices which are very expensive. You need to have a fuckload of bandwidth over wireless which is comparable to one of a Display Port if you wanna use high resolution + high framerate with near to no noticeable latency. Latency would cause motion sickness. Thus, the high price for these wireless adapters is understandable.
Delay is irrelevant when watching videos because they're buffered. A 4k video stream at 60Hz is less than 50Mbit/s over a wireless connection. That's possible for any regular Wifi. It would be very easy to create a high quality wireless VR headset specifically for video streaming. Roight now I'm using my oculus go to do exactly that. Starting a video player on the device and then stream content from my PC via DLNA.
Of course interactive games have much higher requirements because they do things differently, but for those I wouldn't need a wireless connection in the first place.
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