Oculus owns a lot of the IP, and more importantly know-how. Evidently the Gear VR was the result of extremely tight integration between Samsung and Oculus engi

Oculus owns a lot of the IP, and more importantly know-how. Evidently the Gear VR was the result of extremely tight integration between Samsung and Oculus engineering, with Oculus providing the bulk of the VR-specific knowledge. Samsung provided screens and phones. Late in the game, the Oculus engineers pushed for major changes to the architecture to allow the phone to communicate with the sensors in the headset in a very low latency way -- something nearly bare metal. Evidently it took a lot of convincing. (A friend heard this from Carmack in person, for what it's worth.)