First, I want to tip my hat to both Samsung and Oculus for releasing GearVR CV1 in 2015! I have had a blast with mine over the last few weeks and can't help but be optimistic about the future convergence between mobile and dedicated VR. The new GearVR is an awesome accessory and definitely hit the pricing sweetspot to be an "impulse buy" holiday present, especially with the Samsung pay promotion. Howver, After having DK1, DK2, and GearVR innovators edition I can't help but be a tad disappointed.
While I can understand the decision process behind creating a $99 "one size fits all" Headset, I was sad to see that so many ergonomic sacrifices were made. If I wouldn't have had the previous dev kits then I could've easily overlooked these as a design learning experience but these were deliberate design decisions. A larger non modifiable face interface that leaks light and causes glare, a white interior that makes this worse, and the biggie... No IPD adjustment. These are things folks would gladly upgrade to if they were aware of the benefits.
I, for one, would be happy to pay more for a more premium product and feel there is definitely a market for it. Especially for more senior people like myself who value a higher quality experience over a low price point. Samsung and Oculus should consider building multiple versions of GearVR for each phone release cycle so that consumers have a choice.