The efficiency of the VR headset is what matters most to some gamers and not really the cost of it, although one's affordability will decide most of the time.
The same thing goes with my kid brother. No matter how much I try to influence his preference towards Playstation, he never gets moved because of how he's attached to his Xbox.
Well what decides for most people is the purpose they are using the smartphone for. If the price is right and it serves the purpose, they are buying it.