Context for people not following VR religiously: the Vive is $200 more than the Oculus Rift however it includes hand controllers and an extra tracking device. Both come bundled with 2 games if you pre-order. The Rift also has integrated headphones that are attached to the strap whereas Vive has a headphone jack on the headset. They both have integrated microphones.
Edit: Rift also includes an Xbox controller in the $599 bundle and Oculus will be selling their own hand controllers (called Touch) in H2 2016.
Edit: Rift also includes an Xbox controller in the $599 bundle and Oculus will be selling their own hand controllers (called Touch) in H2 2016.