Using it with a Galaxy S7 Edge It's comfortable, light weight and easy on the head. The suede cushioning makes so much difference to the overall experience. Previous models leaked more light into the headset and could get hot and steam up slightly. This suffers none of those issues.
The focus is almost 100% good now (based on previous models) I think the focus issues that some may encounter are more due to the content being viewed as opposed to the actual hardware.
Incidentally, my wife wears glasses and the headset had no problems accommodating them. She also reports it's one of the most comfortable VR experiences I've subjected her to!
The addition of a dedicated controller is a game changer (pun intended!) We recently played Affected: The Manor, a survival walk around horror VR experience from the Oculus store. Wow, you're really there and the controller works as a torch whilst on your journey with the trigger being the walk button. Very creepy, very effective use of the hardware.
It's so much better than having your hand to the side of your head to navigate menus etc. The controller makes the whole experience more intuitive. I particularly like the fact that you can "see" the controller whilst in the VR environment. It's a nice touch and brings some of the real world into the VR world. The addition of a volume control conveniently placed is a also a big plus.
The updated Samsung VR app is greatly improved on the previous ways of viewing VR & standard content. The way it manages your own library to provide you with an immersive experience of your old 2D photos without it being overwhelmingly big. They've got the sizing just right.
Images and videos taken with the Gear 360 Camera (see my other review) plunge you further into the memories you've created and recorded, putting you back there to that moment in time.
In a word... Awesome