First of all, I use a Valve Index, which has native Linux support. The HTC Vive does too and wireless headsets like the Quest can be used with ALVR.
I currently have to use X11 for VR but the next GNOME version (47) will have VR working with Wayland too. I think on KDE VR already works on Wayland.
You also need something like CoreCTRL to manually set your GPU profile to “high”, otherwise performance will be shit.
Other than that, it’s just install and start SteamVR and start the game.
There’s also an older version of SteamVR specifically for Linux (you can use it by switching to the beta version with the fitting name) but then your VR games have to run in Proton 5 and some games don’t work on that Proton version. I recommend just using the latest SteamVR version.