I've only messed with the first gen version, but even that was great from my perspective. At almost exactly 2 hours in I got that carsick nauseous feeling, and within 5 minutes of that starting, I had to take it off or I was going to be sick. I would really like to try out the second gen and see the difference, but even the first gen worked well enough for long enough that I don't think I would regret the purchase.
For me, this is a day one buy after having tried it, just a really amazing piece of hardware. That is, assuming the law suit doesn't screw everything up!