The screen differences aren't that far off between Gear and Rift CV1, but the biggest difference (aside from processing power) is positional tracking. You only

The screen differences aren't that far off between Gear and Rift CV1, but the biggest difference (aside from processing power) is positional tracking. You only get directional tracking of the user's head on the Gear, but games/experiences can be designed around current limitations. The other frustrating limitation to the current generation of headsets is field of view, but FOV is fairly similar between the two as well. IMO the value of each of these platforms is going to come down to content.