This shouldn't be a surprise, MS wasn't prepared to compete in that field.
Sony, Oculus, and HTC Vive, worked on their respective project for many many year, with games and near-final headsets playable at E3 over two years before launch.
PSVR have a long list of PS4 and Pro specific optimization, they used everything possible to balance the headset with the console's resources. Including fp16 resolve on pro, RGB panel allowing a slightly lower render target than pentile, 120fps temporal tricks (which doesn't work well at 90/45), compatibility with existing camera owners, launch PS4 controller being tracked, Move controller keeing the cost reasonable. A console VR is not easy, you can't just plug a PC headset and hope devs will figure out how to deal with the weak cpu and higher render target.
MS promised scorpio will have high-end VR, even hinted it would be wireless, and made it look like scorpio would have longevity beyond generations.
"The first and only console to enable true 4K gaming and high-fidelity virtual reality."
There's no more spin left to defend that sales pitch.