$3500 for the unit. AppleCare+ for Vision Pro Headset Costs $499. The Apple Developer Program annual fee is 99 USD and the Apple Developer Enterprise Program annual fee is 299 USD. And you’ll need an M2 - Developing for visionOS requires a Mac with Apple Silicon. Any devs using intel macs with real GPUs - those aren’t going to work. Add $700-2500 for a mac mini. Cheapest way out with least amount of storage on each device - $4800ish.
All for the privilege of developing software for a platform that will only ever have a tiny install base. Later when the install base grows, do you think apple will be interested in lowering these costs? lol