While the Samsung Gear VR isn't capable of 360-degree tracking the other three vr headsets have the capability of full 360-degree tracking.

Although the PSVR has 360-degree tracking some may say it lacking because of general quality.

You can achieve 360-degree tracking with the Oculus Rift but you'll have to purchase a third sensor to accomplish this.

The HTC Vive wins when it comes to this feature hands down. The complete Vive content library has been developed for 360-degree tracking from its beginning.

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Designed from the ground up for immersive, room-scale virtual reality, Vive lets you experience new, unimaginable worlds thanks to game-changing technology and best-in-class content. Everything from games and education to medical and design–believe the hype, get excited and see for yourself what everyone’s raging about.

Rift is unlike anything you’ve ever experienced. Whether you’re stepping into your favorite game, watching an immersive VR movie, jumping to a destination on the other side of the world, or just spending time with friends in VR, you’ll feel like you’re really there.

Redefine your expectations of immersion in gaming with moments so intense your intuition takes over. Step into incredible virtual worlds and experience entertainment in new and extraordinary ways with the PlayStation VR.

With the Samsung Gear VR, you can play amazing games, watch Hollywood’s best movies in your own private cinema (or even on the moon!), socialize with friends new and old, be at the center of a suspense thriller, and so much more. The Gear VR drops you right into the action.