A leaked e-mail received by Reddit user 2flock has suggested that Valve is working on its own VR head-mounted display (HMD). We know that in 2017 that Gabe Newell announced that Valve was working on three big titles for VR, but it appears they are working on hardware as well.
What you see above has been circulating in the VR community. UploadVR has been able to confirm that this is indeed an upcoming Valve VR HMD with a 135° field of view, which is far better than the ~110° FOV of the current PC VR flagship HTC Vive Pro. Also mentioned is a resolution that is said to be “Vive Pro Resolution” which would be 2,880 x 1,600.
Now Half Life 3 is still not confirmed, but Valve may well be working on a Half Life VR game, which could be bundled with the new VR headset. This would be a great way to get people to buy the headset.