Oculus has sold like 100K headsets at most. They raised 75M in funding then got bought for $2B. Definitely not profitable if you consider money invested to profit made.
Another metric might be burn rate to income. 100000 units x $350 = $35M, so maybe to this point they haven't spend that $35M. Something feels off about this. Oh right, cost of devices. So it's burn rate to profit. 100000 units x $50 = $5M. They may have spent less than $5M so far, but I'd be surprised.
I think "Oculus or Leap developers" was referring to developers making software that uses Oculus or Leap, not the companies producing the hardware. I also assume that the answer must be no (for now) since the install base is still quite small.
Another metric might be burn rate to income. 100000 units x $350 = $35M, so maybe to this point they haven't spend that $35M. Something feels off about this. Oh right, cost of devices. So it's burn rate to profit. 100000 units x $50 = $5M. They may have spent less than $5M so far, but I'd be surprised.