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Welcome to the discussion boards! Playing VR with weaker cards is possible, but the lower frame rates can cause discomfort for many users, which is a concern with your 7970. It should function and likely run smoothly enough for gameplay (avoiding a slideshow), though it probably won’t maintain over 90fps in most games. From what I see on the product page, the Acer headset adjusts its refresh rate between 60 and 90. I’ll emphasize it will be usable, but the chance of feeling sick remains. People react differently—some experience severe symptoms while others don’t. You’ll need to weigh the risk against your personal tolerance.
It seems like you're expressing concern about entering the VR world right now.
I used Windows MR on my R9 280X and it functioned well. But Steam VR didn't work easily—I suspect the issue is with HDMI 1.4 output only, so I upgraded to a 1080Ti. The game library isn't as extensive as with Steam VR. That's my take, by the way. Hope this helps!