Hardware

The difference between Samsung’s and Acer’s headsets is immediately clear. The only thing remarkable about Acer’s aesthetic is the glossy-blue plastic visor, which, together with the rest of its design, makes it feel like a basic headset. It’s a bit flimsy, almost as if it would break apart if it tumbled to the floor. Acer’s choice of materials isn’t inspired either, especially the cheap foam around the eyepiece. To the company’s credit, the faux leather cushioning on the top and rear portions of the headband feels decent.

Samsung’s HMD Odyssey, on the other hand, is simply striking. That makes sense though. It was always intended to be a high-end showpiece for Microsoft’s Mixed Reality platform. While it, too, is made of plastic, it’s of a much higher quality than Acer’s device. It looks and feels classier, and it’s clearly sturdier. The built-in AKG headphones are also hard to miss: They give the entire device the aura of an expensive pair of audio gear.
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https://www.engadget.com/2017/12/12/samsung-acer-mixed-reality-review/