So I switched between the Rift and the Odyssey around six times last night trying different stuff, these are my findings:
1. The SDE on the Odyssey is still quite noticeable. It uses a Pentile pixel setup. Even though the Odyssey has higher resolution, the Rift has a superior pixel structure so that both actually have around similar SDE characteristics to me. The Odyssey having a very "dot-like" pattern, versus the Rift having more of diagonal-lines. The Odyssey would have been superior if they did not go with Pentile.
2. Resolution. I have noticed the resolution on the Odyssey did appear higher/crisper, but am a bit disappointed that it is not as dramatic as the numbers would have you think. An example would be upgrading from a 1080p to a 1440p monitor, or a similar percentage as the increase from the Rift to the Odyssey. The upgrade in the monitors resolution I believe is much more noticeable than the upgrade between these two HMD's. It could be another effect of the Pentile pixels.
3. God-Rays. The Rift definitely takes the crown when it comes to terrible god-rays. The Samsung I would put at about 40% of the God-Rays the Rift posses. So improvement there.
4. Brightness/colors. The Samsung is slightly brighter and does have slightly better colors. Not a massive difference.
5. Focal area. With my HMD use, I am very sensitive to how small the central focal area is and how quickly it blurs as your eyes move to the edge. I like to move my eyes in VR and not just my head to look at things. Even making many adjustment attempts with the Samsung IPD adjustment and face placement, this is one area it is very much lacking. I find the lenses have a clear but narrow central vision. Displayed items quickly go out of focus and edge blur to almost the point of unread-ability around the perimeter of the lenses. This doesn't happen nearly as much on the Rift. I wonder if it has to do with a give-take thing when it comes to focus, god-rays, etc.
6. Motion. Both are OLED, so no real differences here. The Samsung may have just slightly more blur-trailing, but with less god-ray effect on the fringes of items than the Rift.
7. Size/weight. The Samsung is more like the Vive when it comes to size/weight. I prefer the more compact Rift.
8. HMD comfort. At first, the Samsung feels more comfortable. It has larger vinyl type pads that distribute the pressure more evenly over the face. The downside is that large pads covered in vinyl means more warm/hot spots. The Samsung being initially more comfortable than the Rift, but then the Rift becoming more comfortable for longer sessions.
9. Sound. Although I didn't play any high quality music or anything, I really didn't notice much of a difference when it came to the speakers. Both speakers seem to come down about the same distance to meet your ears. Both units have built in microphones.
10. Controllers. Both sets seem to work just fine for me. Really had no issues with the tracking, quality of the buttons etc. The MS MR controllers can be a bit bright with all those LEDs!
11. HMD motion control. This was one area I was curious to see how all internal versus external sensors would work. To my surprised, pretty good! I didn't notice any significant movement anomalies, tracking issues, lag etc. This just proves that the future of VR is having all sensors internal to the HMD and controllers. One issue I did note was that since the Odyssey uses cameras for its tracking, it would lose my room play space if the lighting in the room wasn't at a decent level. So those that like to play VR in a dark/dim room may have problems with this type of tracking.
12. Computer interface. One HDMI cord goes into your GPU, one USB 3.0 into your USB port. Done. MS MR interface pops up and you area ready to rock. MS MR Does take the cake with ease of setup. Nice simple solution. My god they need some games on the MS Store though! MS MR needs that SteamVR compatibility in a BIG way.
13. Extras: being able to adjust the volume with some buttons under the HMD on the Odyssey is nice.
Bottom line, the Samsung Odyssey is a good product. But a product not exactly revolutionary. It is almost a side-grade to what the Rift and Vive offers. Do you want to trade much less god-rays for less clarity around the edge of the lenses? Do you want slightly better resolution clarity while not really doing anything about the SDE? Do you really not want to deal with external sensors and want to go with a more simple and elegant solution? Etc...
I'll continue to use my Rift and hold onto the Odyssey to see if SteamVR compatibility arrives before the return period is up.