The Gear was not a VR headset. It was just a plastic face cradle and required a Galaxy S6 - S10 running Oculus aoftware. The Samsung Galaxy XR won't require a phone or third party license or software to run.
A new report sheds light on Samsung's upcoming AR/VR goggles codenamed Project Infinite. It will be jointly developed by Samsung, Google and Qualcomm and unveiled sometime in H2 2024.