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Looks like Oculus isn't the only game out there when it comes to 3D VR headsets. Sony has one as well.

http://www.pcworld.com/article/2084923/sony-answers-oculus-microsoft-with-new-gaming-headgear-glasses.html

Interesting. The product is actually a head tracker for an already available head mounted display. That article makes it sound like the aim of that product is 3D video playback with a free point of view. No mention of gaming at all. They don't mention any effort being put into avoiding the motion sickness people can get when the tracking response isn't quick enough, but that could just be an omission in the article.

I like the idea. I've always thought of this sort of thing as a method of displaying real time VR stuff, but it would be an interesting way to watch a movie.