The least expensive headset, as far as I know, is the Oculus Quest 2 (what @Sclass has or had) for $199.
https://www.amazon.com/Oculus-Quest-Adv ... B099VMT8VZ
The easiest way to find and acquire VR titles would likely be on Steam
https://store.steampowered.com/
Note that there are at least a couple different competing VR standards. ValveVR (steam) is the oldest? There's also OpenXR. And I guess a bunch of others. I don't know if Apple and Facebook are pursuing their own. It's definitely something to look into. It might not matter at all.
I'm personally exclusively in the Steam ecosystem because it's just so convenient. Nearly everything works "out of the box" (pay and it automagically downloads and installs). However, not everything is on steam. FWIW, Steam also sells its own VR headset.
Maybe this: https://store.steampowered.com/app/3482 ... _Earth_VR/ (it's free, I'll add to my list to try)
For first-person movies, perhaps https://www.oculus.com/vader-immortal/ or https://store.steampowered.com/app/3819 ... _Tatooine/