Vive tracking is better for room scale (Oculus doesn't handle facing away from the cameras well in a standard two camera setup and three camera tracking is still a bit experimental, plus it can be trickier to get the floor calibrated at the right position).
In most other respects Oculus is a bit better than Vive IMO: better ergonomics/comfort on both the Rift headset and Touch controllers, built in headphones (a big plus for convenience and comfort over the Vive), easier setup, slightly better optics, better handling of dropped frames thanks to timewarp.
In most other respects Oculus is a bit better than Vive IMO: better ergonomics/comfort on both the Rift headset and Touch controllers, built in headphones (a big plus for convenience and comfort over the Vive), easier setup, slightly better optics, better handling of dropped frames thanks to timewarp.