Sony has been developing a PS4 virtual reality headset for some time. An "inside source" has told TechRadar that they have had some first-hand experience with the headset, which Sony is set to reveal during the Game Developers Conference, taking place March 17-21, 2014.
Originally, the headset was to be revealed last year at the Tokyo Game Show, but Sony decided to push back the reveal in order to further develop the technology. The source tells TechRadar "Sony has deliberately taken its time to tweak and polish the headset before revealing it."
Additionally, an anonymous games developer that is familiar with Sony's plans has stated that Evolution Studios is currently working with the device to simulate a cockpit view on its PS4 title Drive Club, which was set to be released as a PS4 launch title, but was delayed as the release date of the console approached. Perhaps this is part of the reason?