While HTC is obtaining some good remarks and appraisals by several tech journalists, but I believe it will be hasty to decide so early whose gonna beat who? We should know that Oculus is working to back up its VR headset with some considerable ambition as well. So, until every major headset comes out as retails, let us wait and see.
The winner will be whoever has content. And its looking like Oculus has a plethora of content the vive does not. Steam vr is extremely weak. 3rd party development is as well. The years Oculus has been in development gives a big advantage remeber that