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Yes, but also there are currently so few components to pick from. SoC is definitely some kind of variation of Snapdragon XR2 unless you're Apple.

Can't go into high-end because for a device to make sense either an existing ecosystem around it or high confidence in one appearing. If you tell me that I can buy a 3k dollar vr headset that can run current quest library, I would pretend you're joking.

Mid-end is where we're at right now has/had very small margins because despite it being mid-end - you still have to use high-end components due to lack of options.

I can see someone like Porsche Design making a "high-end" headset (in terms of price, components would be the same). The only option for low-end is to use components previously used in mid-end that would need to compete with used previous gens since they would be nearly identical on the hardware level.