I am making a build only for my HP Reverb G2 VR Headset and I hope you already know to run the headsets like these we need strong system which run this device at it's full potential however I know Reverb G2 Minimum requirement is Ryzen 5 but I have a bad habit to keep open multiple applications like 4K videos running in chrome then simultaneously steam VR application also keep running + some other VR related software and Skype, WhatsApp desktop etc. applications are always running in background. so it's kind of many things going so I want to know those extra 4 cores of 3900X will be helpful in these case for me or not and If I go with 5800X and then pair it with upcoming RX6000 AMD GPU then as AMD said we can use SAM ( Smart Access Memory ) however I don't have any idea about whether it will be helpful for VR thing and multitasking or not. For me the confusion right now is to go for more core of 3900X or go with Latest Ryzen 5800X which have only 8 core but better single core performance and also better FPS if in case I like to play Non VR games sometime.
I do have Sony Bravia 4K TV as my monitor because as I said above I am not a hard core PC gamer yet and this is my first desktop build, I am using Asus rog gaming laptop with i7 and Nvidia 960 + 16 GB RAM from last 4 years and never played a single game on it yet but it's not enough for my HP Reverb G2.
Okay, based on what you are saying you'll use the system for, I'd say the 3900X is probably the better option. Either CPU will really be fine for you, the performance difference in games wouldn't be noticeable because the GPU will be the limiting factor in almost every game, and even if the CPU is the limiting factor, the HP Reverb G2 has a refresh rate of 90 Hz, which means it cannot display more than 90 FPS - both the 5800X and the 3900X can easily deliver 90 FPS in games, when paired with a capable GPU.
I'm suggesting the 3900X because of the multitasking habit that you've mentioned - while 8 cores will also handle those tasks while gaming in current games, in the future games it might not be enough, so the 12 core is a safer bet.
If you play non-VR games, my guess is you'll use that 4K TV, in which case again you'll be GPU-limited in almost every demanding game, and so there will be no FPS difference between the 5800X and the 3900X.
TLDR : The 5800X's better single core speed
will won't help your experience in games, but the 3900X's additional cores will help you in multitasking, hence the 3900X is the better option.