Install base and hardware are irrelevant here,
In other words, PC and PS4 are basically interchangeable with regard to platforms concerning VR.
price and software are going to be the only thing that matters, so its really the company behind it that matters.
Its Sony vs Facebook (IIRC), Idk how Facebook is gonna handle it so I'd go with PSVR for now, simply because they have a unified gameplan.
And a unified game plan will produce a lot more software, then individual developers saying, hey VR is cool why don't we take a chance on it.
That being said, I don't have faith in VR in general. Best Case Scenario, it hits Kinect sales in a 10 year period