Assetto Corsa Competizione may someday be a top-notch racing simulator, but then again it might not. As of version 1.0, ACC is a study of the potential costs of releasing a product too soon. There is a lot of potential on display, but there is also a great deal left to be either fixed or finished. The current state of the VR implementation is very sub-par, and the most common form of head tracking, TrackIR, has not been implemented at all. Adopt a wait and see strategy for now - eventually/hopefully continued updates will fix the most egregious problems.