[quote]
Sony plans to enter the virtual reality gaming space in a big way with PlayStation 4, Eurogamer can reveal. Multiple sources have indicated to Eurogamer that Sony's VR headset will work similarly to Oculus'. Internally, the device has been demonstrated with Evolution Studios' PS4 racer DriveClub, with players able to look around the cockpit of a car.
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[url]http://www.eurogamer.net/articles/2013-09-03-sony-set-to-go-big-with-virtual-reality-on-playstation-4[/url]
It was originally planned for Gamescom, and now the rumor is that they will be revealing at the TGS:
[quote]Sony is preparing to reveal the final piece of its PS4 hardware strategy at TGS by showcasing a PlayStation-branded virtual reality head-mounted display, CVG has learned. It originally intended to reveal the Sony device at Gamescom but plans fell through at the eleventh hour.[/quote]
[url]http://www.computerandvideogames.com/420136/sony-to-reveal-ps4-virtual-reality-headset-at-tgs/[/url]
tl;dr Sony is making a VR headset similar to the Oculus. It was intended to be revealed at Gamescom, but the plans fell through and it is now set to be shown at TGS.
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Cool but won't work unless they include it with every PS4, so devs can use it to full potential. If not, hello gimmick land!