I was able to get a Quest Pro on eBay for $800. Honestly, a Quest 2 is more than good enough to start. You’ll probably be able to pick up one used for less than $200 with the quest 3 announcement
If you want more immersion though, you probably want a wheel set for about $300 and a VR ready PC which ranges from $1200 - $2000 depending on sales and assuming you’re going for midrange. It is game changing though.
You'll want a somewhat decent GPU (doesn't need to be a 4090 by any stretch, iRacing is pretty good at running on most things).
When it comes to wheel and pedals you can go cheap and all in one, like the Logitech ones, or push the boat out a bit more like I did with Fanatec gear. Then there's crazy expensive stuff like Heusinkveld.