So this is blurred out, so there's not enough information to tell hardly anything.
Apparently this was tweeted a while ago by a game developer.
But some people are suspecting that it is the Valve HMD. There is another image showing that the side of the headset matches up with the leaked HMD.
The controllers look a lot like Knuckles.
Apparently this happened a while ago, but I dont recall hearing about it.
Apparently this week, Valve fired half of the VR hardware team.