I think if you don’t have a headset already, then it’s probably better to go for a Rift S rather than the Odyssey Plus at this point already. The O+ has been out for about 7 months before the newer S, plus the Oculus software is smoother, and the Rift S screen/pixel layout seems ideal for sims. The sound and some launch bugs are the downside, but that’ll get sorted out.
As an upgrade step from a Rift (plain) or a O+ it’s harder to justify, but I suspect the Rift S will be a bit cheaper in about 6 months anyway.
I’d agree with fearless. The Rift S sounds like it has similar image quality to the Odyssey+ but has to be more comfortable and is in the Oculus ecosystem. Between those 2 I’d chose the newer offering.