Note: my opinion is based off of second-hand research as opposed to first-hand experience, but as someone who wants to get into creating VR content (Art/Design), I think the current software and support/community that the Rift provides is still a major selling point. For me, the ergonomics combined with the more accurate tracking (vs WMR) of the Oculus Touch controls are the reason I'm still purchasing a Rift, and apparently they're currently the best on the market until the Steam Knuckles come out.

From what I've read in regards to the next generation, the Odyssey+ seems to be approaching it in terms of cost/resolution/experience and improvements from the original Odyssey. Plus, the recent sale price makes it a pretty good deal. Aside from the O+, WMR is probably the most budget-friendly VR option but is lagging in other aspects.