Most companies don’t have the attention span for the sustained burn needed to develop a new hardware and software platform. These days Apple is just another company. Valve will show them how it’s done.

They plower a ton of resources into this for years. And it was breaking into an existing market with established competitors. There was just never a market for this product at all no matter how good it was or how good it could have been. 99% of people just aren't wearing headsets and the value prop is just way too small to convince them.