I can't wait for Playstation VR to finally drop. I have a Google Cardboard headset that's really fun to mess around with (I started a thread not too long ago).
Google Cardboard is nice as a cheap starting point for VR, although the optics are no doubt nothing close to accurate in terms of perspective, not to mention that smartphones are somewhat underpowered and don't have great screens for something as demanding as VR. I expect the step up from that to the Rift or the Valve HTC will be no less mind blowing.
They'll probably have to scale back graphics a bit for the PS4 too, although that should still manage some good stuff. Having fixed hardware helps in terms of optimization.
My interest fully lies in the PC side, but not for gaming. I'd love to make some VR environments, and be able to really experience them, instead of just seeing it on a screen. The thought of seeing the TARDIS at full scale, or walking around Hill Valley 2015 are the kinds of things I'm itching to make.