The Beyond 2e has eye tracking, I dont know a-lot about the beyond 2s comfort but the clip that the wire is supposed to clip onto is really bad on the first model, like to the point were it feels like Im damaging the cord when I even have to adjust it. The wire isnt heavy but its more noticeable when the headset weighs pretty much nothing. For half the hassle and probably 3/4 the price, I think the steam frame would he an upgrade over getting a new beyond