You will still need a FB account for the initial setup. Although FB does sell a corporate FB accountless version for $699. I dont know much about that one.
I'm curious about the economics of this. Does that mean Facebook thinks it can get $400 worth of personal data for each regular VR headset it sells? I think I read that they make roughly $50 per user a year from their regular website, so that seems like it's too high for my explanation to be plausible.
I'm speculating, but it might be a number designed to discourage purchase rather than reflect actual value. IE, we don't want personal users to buy these so we will price it higher than their data is worth but low enough that we won't completely alienate potential corporate clients. They don't want regular users getting the idea that they can opt out by paying extra because it messes with their whole business model. FB is just dark patterns all the way down.
My guess would be that it's the other way around: corporate buyers aren't very sensitive to the price, so they can jack the price up by $400.