I don’t own one, so I can’t guarantee the following: Compared to other PCVR headsets, the screen is very high quality, the tracking is easy to set up, it’s not a facebook headset, and the price is still very good compared to other non-facebook offerings.
Eye tracking on PC would’ve allowed for “foveated rendering”, a technique where only the part you are directly looking at is rendered in high quality, with peripheral vision rendered at lower resolution. Even very powerful desktop PCs are going to struggle rendering the full resolution of the PSVR2s displays.
Please look up reviews, and check if the headset is compatible with the games you want to play, before purchasing one.