From a Reddit post at r/OculusNSFW :
Last weeks of 2017, and this could change in a couple months when Pimax 8k comes out (if it delivers what it promises it can). I jump in and out of apps a lot and have a pretty good handle of how the different platforms compare.
If you only care about VR Porn then the best headset you can get at the end of 2017 is the Samsung Odyssey Mixed Reality Headset.
Why? Some stats first:
RESOLUTION (per eye):
Rift + Vive = 1080×1200
PSVR = 960×1080
Gear VR = 1440×1480
MR headsets = 1440×1440
Samsung Odyssey = 1440×1600
The Odyssey’s image seems crisper and brighter than Oculus/Vive. FOV (110) of course is much better than GearVR and shares the same refresh rate as the PC headsets. Using GearVR is a bit like looking through two toilet paper rolls the image quality is bright and clear but your peripheral vision is quite impacted. Oculus opens it up again, but has a squareish periphery and a more washed out looking screen and more SDE than Gear. Vive has a wider POV but seems to have more SDE than either. Odyssey is a nice marriage of all three of these.
Importantly: on the Odyssey I have been able to run the following VR Porn software and video players:
SLR (Sex Like Real)
SimpleVR
Whirligig
PlayClub
HoneySelect
Virt-A-Mate
VRGirlz
Once again, I recommended the Odyssey if your primary use is VR Porn. If you care about games you might choose Vive/PSVR/Oculus, if you care about portability GearVR. If you care only about SDE then the Sony XZ Premium 4k or Pimax 4k might be better–although those both have some pretty big limitations.