The Quest 2 is the best bang for the buck by far. Unfortunately made by facebook, but designed by John Carmack while he was still working there, and if I'm not mistaken sold at a loss. For the money it's the clear choice.

Another option if you don't mind over paying is the valve index. You'll get higher resolution and finger tracking. It's also said to be quite comfortable. At $1000 it's more like a sports car. By that I mean it breaks down all the time. When it's working it's great but if you use it a lot there are problems with the controllers. Lots of RMA stories. Many people turn to dissembling them and fixing things themselves. I've turned to that with my Vive.

The soon to be released PSVR 2 on PS5 is also worth an honorable mention but leaves out some of the experimental VR stuff you can hack around at on PC VR.

Edit:

I should note as well with the Quest 2. There isn't even a tradeoff between PCVR and standalone mode. You can get the link cable and use it as a PCVR headset to play steam games etc.