All modern VR headsets are going to have head tracking - even for something as simple as outputting a monitor signal, you need to have it occupy a point in 3D space to avoid motion sickness and to let the user naturally look at it up close, etc.

If you're going for no expense spared, the Apple Vision Pro is probably the best device that does exactly this. The Beyond 2 from this video is also good, but it only works in conjunction with a PC, it's not a computing device. Otherwise, there's the Quest 3.