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.
Ok, i misunderstood you. You just want a VR device for video streaming only....I don't think that such a device exists, at all. I'm not even aware if there will be one. I assume the market for such a thing is not really there.
Intel Core i7 8700K | 32 GB DDR 4 PC 3200 | ROG STRIX Z370-F Gaming | RTX 3090 FE| Crappy Monitor| HTC Vive Pro :3