Unfortunately, I can’t recommend the best headset, but I can offer a warning that if you’re not a fan of Facebook, avoid Oculus. As of October, all new Oculus users are required to have a Facebook account. As of January 2023, this will apply to all Oculus users, with standalone Oculus accounts being discontinued.
Probably not a big deal for many, but many others are dead-set against Facebook, so it’s worth mentioning.