According to the filing, Samsung’s headset could be known as the Samsung Gear VR. Assuming this is accurate, it would seem that the headset will not be powered by Android due to the lack of Galaxy in the name. Instead it could be powered by Tizen, as Samsung’s other Gear wearables are.
Not much is known about Samsung’s VR efforts at the moment, but if the rumors are to be believed, Samsung is reportedly working with the folks at Oculus VR to help develop the device. In the past we have seen some patents from Samsung hinting at possible designs of the headset, but nothing concrete has surfaced so far.
It is also unclear when Samsung will be making their headset official, but with Samsung possibly planning to unveil the Galaxy Note 4 at IFA 2014, perhaps the South Korean tech giant will take the opportunity to announce the headset there as well. Until then we suggest you take it with a grain of salt for now.