It's like Mercedes vs BMW. Both are good, and it comes down to personal preference.
I have tried both. I have the Oculus Rift, which personally I prefer.
Oculus Rift is lighter, you only need one sensor for simracing, and (in UK) is cheaper, but is difficult to use if you need to wear glasses.
HTC Vive is comfortable, easier to use with glasses, the screens are brighter (which might be a good thing or a bad thing) and with some sims (Dirt Rally) you have to use Revive for it to work.
HTC are about to bring out the Vive Pro with better resolution but it is a lot more expensive. If you have the money you could get the Vive Pro, but you will need a good GPU. Alternatively, if you want the HTC Vive, there might be some going secondhand in near future.
P.S. I prefer BMWs.