I appreciate that new gaming hardware is not cheap, but for ME the best money I've spent in improving and enhancing the flight sim experience has been buying the improved 240hz IR tracker from Grassmonkey. It has wireless operation, puts no great extra demand on your computer's resources like a VR headset does, at $115 it's half the cost of other head tracker systems and the small shop owner/operator provides exceptional customer service. Whether in the cockpit or an outside view where I turn my head to look is what I see on the computer monitor. Makes it 'feel' like I'm sitting in the cockpit yet unrestricted view of the keyboard and no fumbling with the top hat switch. NO, I don't work for Grassmonkey. I'm just a VERY satisfied customer.
Grassmonkey IR tracker
Worth a look-see anyway IMHO. Not the total immersion offered by the rather expensive VR headsets and advanced computer needed to run VR, but it's still a big step up in simming.