Rift S halo strap is so comfortable! I even removed the top strap and I can wear it for hours. It fits my head perfectly, so I don’t have to adjust it much at all.
So far PSVR hmd was the most comfortable, with WMR Lenovo being the second (it had a few rough edges though- the balance was off a bit). But Rift S takes the crown.
It feels light, perfectly balanced, the strap that rests on forehead is soft and puting it on&off is easy enough. I just miss the flip up function. But with passthrough I can live with it.
Now I just wish Quest would get the same halo strap accessory.