The kids have had a lot of fun with this but we have just moved onto two Oculus Quest 2 headsets ($750 * 2). Windows Mixed Reality is the MS VR platform. It's fully supported by SteamVR and all the popular Steam VR games I tried it with worked. I wouldn't bother buying any VR games from the MS App store, it's sh!t.
This suits someone who wants to try out VR without having to pay out almost 1k for the headset. Good kids Xmas present. Here is the Amazon listing for the specs.
$250 + shipping (I am Rolleston based).