Oculus are indeed the ones making the bigger splash although they don't seem to be doing themselves many favours at the moment. Sony have a unique opportunity to come in as the 'good guy' of VR and make it affordable to the masses, it'll be a case of whether or not they can afford it themselves of course.

As for an FPS I think the closest you'll get for the time being will be EVE: Valkyrie (which looks amazing) although there's a number of titles in development.