It is an intelligent move for Microsoft, that benefits Oculus Rift, and in general the VR development. It's been long, since computers played with VR. I remember 90's, 80's maybe, Tv programs talking about the devolment of this technology.
It seems that here is an oportunity to join efforts to make succeed VR, and convert VR to something adapted to and assimiled by society. The success it is like when computers found mouses for OS and we found that it was better the experience than without them. Nobody had to convince us that it was a cool thing.
There have been half suceed in 3D TV for example. At last we don't see every film in 3D, even if we could. ¿Why? Not sure. May be it is cheaper the old way. May be people prefer to see without the glasses. May be it must evolve, and grown up the tech. May be is a niche for the media, and will never absorb every content. May be could die in the future. Who knows it. Like nintendo 3Ds. A cool idea, but, how many people turned it into a 2D device?
Well, hope it's going to be a success for both companies.