The Oculus Quest 2 really is $299 and it's the only necessary piece of equipment. It's a standalone computing platform running a flagship mobile processor. It's a completely amazing device along several different use cases, VR office is just one of them. Gaming, art, media consumption, social, education, work and more are eventually going to get revolutionized by this tech. For any tech geek, I would recommend an immediate purchase.
Just a clarification, there's no subscription required, but it does require a Facebook account. There are other headsets on the market that have nearly the same specs, but are more expensive. The Quest price is essentially being subsidized by the data collection. In my opinion, the data is primarily being used for product development, so I'm more happy to be part of the VR experiment knowing that my usage data will help create the eventual successor to phones and laptops.