https://www.cnet.com/news/qualcomms-new-wireless-vr-headsets-work-with-pcs-too/

At last year's GDC, Qualcomm showed off a next-generation standalone VR headset using a Snapdragon 845 chip and eye tracking. This year's headset design takes the same chip and adds 802.11ad wireless 60GHz connection, so it can wirelessly connect with a PC and act as its VR headset, too. The wireless connection will have 16ms latency, according to Qualcomm.

The PC streams low-latency graphics and game content to the headset, which sends its built-in six degrees of freedom room tracking back to the PC. It's similar to the way HTC Vive's wireless PC headset already works. What's most interesting here, though, is that the VR headset and PC will split processing.