Edit: Ahh, they are making a headset too.
I think that's not a smart business decision IMO. There's many companies with big financial reserves and lots of experience with hardware doing just that already. They can afford to deep-discount to gain marketshare (like I'm pretty sure Meta does with the Quest). While the software side (VR desktops!) is hardly explored at all. There's also much less barriers to get into that, no production setup, no supply chain...
I wish them well of course :D Just don't know if this is the best idea... The time for garage-startup hardware for VR was when Palmer Luckey did his kickstarter.