I would call Oculus Rift as "just VR headset" but Oculus Quest would be reasonable to call as "standalone VR computer", not peripheral. Is requiring account for a "computer" reasonable is another question.
Well, both Linux and Windows let you have offline accounts (though the latter heavily discourages it, and I can’t speak for macOS), so there’s precedent in the desktop world for that functionality. Of course, why would Facebook bother to support it?