I hadn't seen this one yet, but they're pretty much all the same, except

• there is a version without headphones, so far only seen as "Virtoba X5 Elite" (not on Amazon)
• the newer batches have a "springy" headphones cable, looks very convenient

The first part is obvious from the pictures, but I'm honestly not sure how you'd determine whether the one you're going to buy comes with the latter, unless you knew it from someone who's bought that specific item, I guess.

About $40 may be the cheapest you can get a BoboVR or rebranded headset on Amazon.com, although I have a vague recollection of someone posting one for $36, but it might have been on GeekBuying or similar. I recommend paying the small premium and getting it on Amazon Prime instead. Your link doesn't look to be with Prime.

Edit: I've just seen this which, for $38, seems to be the cheapest (not by much, but eh) on Amazon.com.