Headsets suitable for casual simmers sell for less than $200 from Microsoft’s own Windows Mixed Reality brand, just mentioning, and many hardcore simmers I’ve spoken to have been known to spend slightly more than that on equipment at times.
PC hardware could be more of an issue, since hardware that provides a good frame rate on a single 1080p monitor isn’t guaranteed to provide an acceptable frame rate in VR. Anyone playing in 4K or on a multi-monitor rig would likely be fine, though.