My take is that I found some of Linus' complaints a bit disingenuous, particularly a comparison he makes between using the headset at your desk while plugged in, and being fully stuck at your desk wearing wired headphones (as though the headset can't simply be unplugged from the wall and taken for walk without interrupting the ongoing task). I also disagree that the proprietary magnetic connector into the headset is anything to be upset about, considering the amount of strain these headset ports can get exposed to. I do hope this connection is capable of transmitting data, but aside from that I'm not feeling bothered by the proprietary connector.
And on a more emotional response level, I just found his whole narrative of "what even is the use case for this platform?" a bit silly. Considering Linus has mentioned being a VR gamer multiple times in the past, it just felt like a lack of imagination to not be able to see the point of a higher quality, lower-barrier-to-entry version of the immersive technologies he clearly finds some purpose in. And ultimately, Apple is treating this as a Mac or an iPhone: the new computing platform. It's going to be pretty heavily up to the users how far and where this all goes.
The end, if anyone needs to borrow a soap box lmk