One thing that is different about what Asus put together is the headset's "3D Polygon" shell. It gives the headset a distinct look, though of course you will not see it when actually wearing the headset.
To that end, it sports a headband design that is similar to the PlayStation VR. That helps it distribute the the headset's weight (400g) across the forehead.
On the inside, it is the same as other mixed reality headsets for Windows—it beams 1440x1440 images at each eyeball with a 90Hz refresh rate. The headset also sports a pair of cameras for inside-out tracking, which means you don't have to setup satellite sensors around your VR space.
Asus also touts "quick drying antibacterial materials" so you don't pass on sweaty germs to the next person who wears the headset. Good to know, in case one of you or one of your friends is concerned about that.
According to Arstechnica, Asus is pricing its headset at €449 (around $535). That is a tad steep, even with the motion controllers included (which we presume they are), though not by a whole lot. Dell's headset is priced at $350 ($10 less than originally announced), or $450 if bundling in the motion controllers.