https://www.pcgamer.com/oculus-rift-overtakes-htc-vive-as-most-used-vr-headset-on-steam/

Oculus Rift is, for the first time, the most popular VR headset among Steam users, according to the latest Steam hardware survey. The HTC Vive has slipped into second place, with just over 45% of VR users choosing it as their primary bit of kit, while the Rift accounts for just over 47% of the Steam market.

It's worth pointing out that the survey is voluntary, so not every VR headset user would've responded. But the fact that the two headsets have swapped places does suggest that opinion might've shifted among PC gamers.