The two are very different display technologies.
Occulus Rift is using a huge LCD screen (bad image quality, but cost advantage and very immersive FOV), while Sony uses a pair of OLED displays (expensive and lower FOV, but amazing image quality). I would assume they would add the Move sensor method and get a perfect 1:1 mapping of the head. Occulus Rift doesn't have position tracking as far as I know, just the angle. That's one of the reason people get headaches with VR, you move your head position and the view remains static, then the brain doesn't understand. The lag is also a major issue for any VR technology, I don't know if they can solve that.