Oculus VR has a new headset. CEO Brendan Iribe showed the prototype, dubbed Crescent Bay, off today at the first Oculus Connect conference. It has built-in audio, it's lighter and packs 360-degree motion tracking. Iribe says that the jump between the new headset and the previous developer kit (DK) is as dramatic as the jump between DK1 and the recently shipped DK2. Of course, it has a higher resolution screen and refresh rate, but the focus on this version though, seems to be audio. The headset sports onboard headphones (that apparently can be removed if you'd rather use your own), and custom audio software (with help from the University of Maryland) to make "presence" much more convincing. "We're working on audio as aggressively as we're working on the vision side," Iribe said. Which makes sense, considering that audio is at least half of the experience for most entertainment.