It's not top of the line but very respectable. AMD Ryzen 7700 CPU with 64gb of RAM and a 7900xt 20gb gpu. More than handles any game I can throw at it.
VR is pretty weird and definitely something that's person-to-person. There are also some apps that are really harsh to begin with. It takes time to get "VR legs" just like it does to get sea legs -- you're likely going to be sick to your stomach until your body recalibrates. I think the Steam Frame will be better in that regard as they're shooting for extremely low latency (so your head matches real life positioning) as well as foveated rendering (the eye tracking allows it to only render what's in front of you at high resolution which can increase performance massively).
IMO the best uses for VR are currently simulators like racing/flying/space. They add an insane amount of immersion and I've been slowly piecing together a respectable sim rig for road/rally racing. It's crazy what you can build for a little bit of cash today.