I picked up my Rift S from Best Buy first thing this morning. I had a bit of a headache with setup, it kept saying the sensors couldn't track. I finally discovered the problem was with Windows privacy settings, I had to enable camera access for apps. I should have known, I had the same problem with the microphone on my original Rift.
It is much sharper and clearer than the Rift, and more comfortable to wear as well. If I just played Robo Recall and such, I don't know if I would upgrade, but for flight or driving sims where you need the resolution and clarity, it is definitely worth it! And I so far at least am not seeing much if any performance difference with the same settings.