Unfortunately (or fortunately for some) for gamers, this will not be the case. In an interview with WIRED, Xbox boss Phil Spencer confirmed that Microsoft will not be making their own VR hardware. He was quoted as saying, “Right now we are not focused on a first-party VR hardware device.” He also notes that the goal is to “enable many hardware manufacturers to make progress there.”
Spencer did not mention specifically which headsets would work with Project Scorpio, but it sounds like Microsoft is trying to make it so that gamers won’t be limited to just one headset, like how the PlayStation VR is only for the PS4 console. He also pointed out that the reason for Scorpio’s upgraded specs is because current-gen consoles don’t have the necessary power.
According to Spencer, “When we went out and talked to VR developers, the capability and the hardware spec that they need to deliver a console-like experience to VR was a requirement of 6 teraflops, which clearly, today’s consoles – PlayStation 4 and Xbox One – don’t have.” Project Scorpio is set for a release in 2017 which is still quite a while to go, so hopefully more details such as compatible VR headsets will be revealed before then.