I don't see what is specifically meant by "better hardware"? The Oculus is more comfortable to wear, but I wouldn't base a decision on that alone. Oculus has ATW, but similar technologies will be implemented in engines and most likely come to Vive. The Touch controllers are nicer than the Vive ones, but it's not like the Vive don't get the job done and work just fine. The big one for me is a large area to move in with super accurate tracking and the Vive has it over the Rift in that department.