Sony may be planning on competing against Oculus Rift. Three different reports claim that Sony is working on a similar VR headset for PS4, although there are conflicting reports as to when the supposed device will be debuted.
According to multiple sources, the device is being demonstrated with DriveClub, with players able to look around the cockpit of the car while driving.
If Sony is developing VR internally, it seems unlikely that they will work with Oculus. Earlier this year, Sony's Shuhei Yoshida said that he loved the device.