For more discussion, here's a list of HN threads on the Simula One: https://hn.algolia.com/?q=simulavr.com. The most recent one discusses a comparison between the Simula One and the Quest Pro (https://news.ycombinator.com/item?id=33318956).
Pros of the Simula One: it offers native VR computing (i.e. you put on the headset, turn it on, and get see an uncapped number of your Linux Desktop apps running in front of you). Compare this to the Questo Pro, which for VR Desktop provides WiFi streamed screens from your laptop (placing latency and bandwidth constraints on what you can do, and capping the number of screens you can use to 5).
Cons of the Simula One: it's still in preorder phase, and has a target ship date of ~Q2 2023. Our small scale makes the cost of the headset pretty high (though to be fair we're putting very premium specs into it).